Sumati Raj Jain, Hyderabad V. Income Tax Officer, Ward-10(5), Hyderabad

ITA 2210/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0529 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S. SANDYA
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 2210 /H/20 18 ASSESSMENT YEAR: 201 5 - 1 6 SUMATI RAJ JAIN, HYDERABAD. PAN A GEPT 3653Q VS. INCOME - TAX OFFICER, WARD 10(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDYA REVENUE BY: S MT. M. NARMADA DATE OF HEARING: 2 1 /0 6 /2021 DATE OF PRONOUNCEMENT: 19 /0 7 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 6 , HYDERABADS ORDER DATED 0 4 / 0 6 /20 18 FOR AY 20 1 5 - 1 6 INVOLVING PROCEEDINGS U/S 143 ( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. I TA NO. 2210 /HYD /20 18 SUMATI RAJ JAIN , HYDERABAD. : - 2 - : 2 . IN THE GROUNDS OF APPEAL, THE PRELIMINARY CONTENTION OF THE ASSESSEE IS THAT THE CIT(A) HAS NOT PROVIDED ANY OPPORTUNITY TO THE ASSESSEE AND PASSED EX - PARTE ORDER. 3. 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 WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE TO REPRESENT ASSESSEES BEFORE HIM AND FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS . THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF T HE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS AND AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAF TER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 1 ST OCTOBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. I TA NO. 2210 /HYD /20 18 SUMATI RAJ JAIN , HYDERABAD. : - 3 - : 5 . IN THE RE SULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 19 TH JULY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH JULY , 20 2 1 . K V C OPY TO : 1 SUMATI RAJ JAIN, PLOT NO. 16, FLAT NO. 201, THE ADDRESS HOME APARTMENT, KAVURI HILLS ROAD, NEAR VIKRAM HOSPITAL LANE, ANJANI NAGAR, MADHAPUR, H YDERABAD. 2 IT O , WARD 10(5) , HYDERABAD. 3 C I T(A) 6 , HYDERABAD. 4 PR. CIT - 6 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.