Padamatinti Prasad , Hyderabad V. Income Tax Officer, Ward-1, Suryapet

ITA 2174/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7457 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 14-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEARNED OF THAT LEARNED CI
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU , ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) S. NO. ITA NO. AY APPELLANT RESPONDENT 1 2174/H/2018 2014 - 15 PADAMATINTI PRASAD, HYDERABAD. PAN - AJIPP5692G INCOME - TAX OFFICER, WARD 1, SURYAPET. DATE OF HEARING : 1 3 - 0 1 - 20 2 1 DATE OF PRONOUNCEMENT : 20 - 01 - 20 2 1 O R D E R PER LAXMI PRASAD SAHU, A .M. : T H IS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT(A) 9 , HYDERABAD, DATED 1 7 / 0 8 / 201 8 RELATING TO AY 20 1 4 - 1 5. FOR ASSESSEE : SHRI KA SAI PRASAD FOR REVENUE : SHR I S UNIL KUMAR PANDEY ITA NO. 2174 /HYD/1 8 PADAMATINTI PRASAD, HYD. : - 2 - : 2. IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE AND, T HEREFORE, HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO CIT(A)S FILE FOR DECID ING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED I F THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE TH E APPEAL ON MERITS. THE ASSESSEE IS DIRECTED TO COMPLY WITH THE DIRECTIONS OF THE CIT(A) FOR EARLY DISPOSAL OF THE A PPEAL BY AVOIDING UNNECESSARY ADJOURNMENTS, ETC. 4 . IN THE RESULT, APPEAL OF THE ASS ESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON JANUARY, 2021 SD/ - SD/ - ( P. MADHAVI DEVI ) ( LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 20 TH JANUARY, 20 2 1 K V ITA NO. 2174 /HYD/1 8 PADAMATINTI PRASAD, HYD. : - 3 - : C OPY TO : 1 PADAMATINTI PRASAD, C/O CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO. 1, ASHOKNAGAR, HYDERABAD 500 020. 2 ITO, WARD 1, SURYAPET 3 CIT(A) 9 , HYDERABAD. 4 PR. CIT - 3 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.