PCH Corporation Limited , Hyderabad V. Income Tax Officer, Ward-16(3), Hyderabad

ITA 2166/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6999 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 23-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 12-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANJALA SAHUDR
• Assessee Lawyers: P MURALI MOHAN RAO

Judgement Text

ITA NO 2166 AND 2167 OF 2018 PCH CORPORA TION HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NOS.2166 & 2167/HYD/2018 ASSESSMENT YEAR: 2013-14 PCH CORPORATION LTD HYDERABAD PAN:AAFCP0848P VS. I.T.O WARD 16(3) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P. MURALI MOHAN RAO REVENUE BY : SMT. ANJALA SAHU,DR DATE OF HEARING: 23/03/2021 DATE OF PRONOUNCEMENT: 09/04/2021 ORDER PER S.S. GODARA, J.M. THESE TWO ASSESSEES COMMON APPEALS FOR A.Y 2013-14 ARISE FROM THE CIT(A)-4, HYDERABADS ORDER DATED 20 .06.2018, PASSED IN CASE NOS.0143 AND 144/16-17/ITO WD 16(3)/ CIT(A)- 4/HYD/18-19, IN PROCEEDINGS U/S.143(3) OF THE INCOM E TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. IT TRANSPIRES AT THE OUTSET WITH THE ABLE ASSIST ANCE COMING FROM BOTH THE PARTIES THAT THE CIT(A)S ORDE R UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION MAKING THE IMPUGNED DISALLOWANCE(S)/ADDITION(S) HAVE BEEN PASS ED EX-PARTE AND THAT TOO WITHOUT EVEN INDICATING AS TO WHETHER THE ASSESSEE ITA NO 2166 AND 2167 OF 2018 PCH CORPORA TION HYDERABAD. PAGE 2 OF 2 HAD BEEN ACTUALLY SERVED THE CORRESPONDING HEARING NOTICES OR NOT. 3. IT FURTHER EMERGES THAT THE ASSESSING OFFICERS ASSESSMENT ORDERS HAD ALSO BEEN PASSED EX-PARTE PRI MA FACIE ON ACCOUNT OF THE ASSESSEES FAILURE IN FILING ON RECO RD ALL THE CORRESPONDING DETAILS IN SCRUTINY. WE FIND FROM A P ERUSAL OF THE ASSESSEES STATEMENT OF FACTS AS WELL AS THE CASE F ILES THAT ITS BOOKS OF ACCOUNT AND OTHER MATERIAL HAD BEEN SEIZED DUE TO EARLIER SEARCHE(S). ALL THESE FACTS FORM SUFFICIENT REASON FOR US TO RESTORE BACK THE ISSUES RAISED HEREIN BACK TO THE A SSESSING OFFICER FOR HIS FRESH NECESSARY VERIFICATION. IT IS MADE CL EAR THAT THE ASSESSEE OR THE AR SHALL NOW APPEAR BEFORE THE LEAR NED ASSESSING OFFICER ON OR BEFORE 31/08/2021 WITH ALL THE RELEVA NT DETAILS/COGENT SUPPORTIVE MATERIAL AT ITS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OP PORTUNITIES OF HEARING. 4. THESE ASSESSEES APPEALS ARE ALLOWED FOR STATIST ICAL PURPOSES IN ABOVE TERMS. A COPY OF THIS COMMON ORDE R BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH APRIL, 2021. SD/- SD/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED 9 TH APRIL, 2021. VINODAN/SPS COPY TO: 1 PCH CORPORATION LTD C/O P MURALI & CO. C.AS, 6-3- 655/2/3 SOMAJIGUDA, HYDERABAD 500082 2 ITO WARD 16(3) HYDERABAD 3 CIT (A)-4 HYDERABAD 4 PR. CIT -4, HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER