Hyderabad Cricket Association, Hyderabad V. Dy. Director of Income Tax, Exemption-II , Hyderabad

ITA 2143/Hyd/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2433 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-06-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K SRINIVASA REDDY
• Assessee Lawyers: C SURESH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. AY. APPELLANT RESPONDENT 2142/HYD/17 2009-10 M/S. HYDERABAD CRICKET ASSOCIATION, HYDERABAD [PAN: AAATT6229Q] DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS-II), HYDERABAD 2143/HYD/17 2012-13 2144/HYD/17 2013-14 ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD 2145/HYD/17 2014-15 INCOME TAX OFFICER, (EXEMPTIONS)-4, HYDERABAD FOR ASSESSEE : SHRI C. SURESH, AR FOR REVENUE : SHRI K. SRINIVASA REDDY, DR DATE OF HEARING : 16-03-2018 DATE OF PRONOUNCEMENT : 21-03-2018 O R D E R PER BENCH: IN THESE APPEALS, THE ASSESSEE CHALLENGES THE EX-PARTE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-9 , HYDERABAD, MAINLY ON THE GROUND THAT THE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD. IN FACT, ON THE D ATE FIXED FOR HEARING, THE ASSESSEE ATTENDED THE O/O. THE CIT(A) BUT SINCE HE WAS INFORMED THAT THE COMMISSIONER WOULD NOT BE AVAILAB LE TILL HYDERABAD CRICKET ASSOCIATION :- 2 - : 14 TH AUGUST, 2017 AND FRESH NOTICE WOULD BE SERVED FOR HE ARING, HE WAS HOPEFUL THAT THE FRESH DATE OF HEARING WOULD BE A NNOUNCED. BUT, CONTRARY TO THE EXPECTATIONS, APPEALS WERE DISPOSED OF EX-PARTE AS THOUGH THE ASSESSEE HAS NOT APPEARED ON THE DATE FIX ED FOR HEARING. 2. LD. COUNSEL FOR THE ASSESSEE ALSO FILED AN AFFID AVIT TO THIS EFFECT. 3. WE HAVE HEARD THE LD.DR AND PERUSED THE RECORD. 4. HAVING REGARD TO THE PECULIAR CIRCUMSTANCES OF THE C ASE, WE ARE OF THE VIEW THAT THE INTERESTS OF JUSTICE WOULD BE F AIRLY MET IF THE ASSESSEE IS GIVEN ONE MORE OPPORTUNITY OF BEING HEAR D BY THE FIRST APPELLATE AUTHORITY. WE THEREFORE, SET ASIDE THE ORDERS OF THE LD.CIT(A) AND DIRECT HIM TO RE-CONSIDER THE MATTERS AFR ESH ON MERITS WITHOUT BEING INFLUENCED BY THE ORDERS ALREADY PASSED EARLIER. 5. IN THE RESULT, APPEALS FILED BY ASSESSEE ARE TREAT ED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2018 SD/- SD/- (S. RIFAUR RAHMAN) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT HYDERABAD, DATED 21 ST MARCH, 2018 TNMM HYDERABAD CRICKET ASSOCIATION :- 3 - : COPY TO : 1. M/S. HYDERABAD CRICKET ASSOCIATION, C/O. M/S. SE KHAR AND SURESH, CHARTERED ACCOUNTANTS, 133/4, R.P. ROAD , SECUNDERABAD. 2. THE DEPUTY DIRECTOR OF INCOME TAX, (EXEMPTIONS-2 ), HYDERABAD. 3. THE ASST. COMMISSIONER OF INCOME TAX, (EXEMPTION S), HYDERABAD. 4. THE INCOME TAX OFFICER, (EXEMPTIONS-4), HYDERABA D. 5. CIT (APPEALS)-9, HYDERABAD. 6. CIT(EXEM), HYDERABAD. 7. D.R. ITAT, HYDERABAD. 8. GUARD FILE.