Rohit Singh , Hyderabad V. Income Tax Officer, Ward-12(3) , Hyderabad

ITA 237/Hyd/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3562 (ITAT-HYDERABAD)
• Duration Of Justice: 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KAREENA VISHNUBOTLA
• Keywords: Opportunity of being heard; Application of stay; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY , ACCOUNTANT MEMBER S.A.NO. 6 1 /HYD./20 20 (IN ITA NO. 237 /HYD./20 20 ) ASSESSMENT YEAR: 20 1 3 - 1 4 SH. ROHIT SINGH VS. ITO, WARD 1 2 (3 ) 55, PAVANI HARMONY HYDERABAD BANDLAGUDA JAGIR SUN CITY HYDERABAD 500 086 PAN: A DYPR9739G & ITA NO. 237/HYD./2020 ASSESSMENT YEAR: 2013 - 14 SH. ROHIT SINGH VS. ITO, WARD 12 (3) 55, PAVANI HARMONY HYDERABAD BANDLAGUDA JAGIR SUN CITY HYDERABAD 500 086 PAN: ADYPR9739G (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. KAREENA VISHNUBOTLA, A.R. FOR REVENUE : S H. SOLGY JOSE T KOTTARAM, D.R. DATE OF HEARING : 0 3 / 03 / 2020 DATE OF PRONOUNCEMENT 04 /03 / 2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS STAY APPLICATION I S FILED BY THE ASSESSEE SEEKING STAY OF RECOVERY OF OUTSTANDING DEMAND OF TAX ES AMOUNTING TO RS. 12,72,576 / - . ITA NO.237/HYD/2020 AY: 2013 - 14 & S.A.NO.61/HYD/2020 SH. ROHIT SINGH, HYDERABAD 2 2. AT THE TIME OF HEARING OF THE STAY APPLICATION, WE FIND THAT THE DEMAND HAS ARISEN DUE TO THE EX - PARTE ASSESSMENT ORDER PASSED BY THE A.O. U/S 144 OF THE INCOME TAX ACT, 1961 (THE ACT) AND EVEN BEFORE THE CIT(A) NONE APPEARED FOR ASSESSEE DUE TO WHICH THE ASSESSMENT ORDER WAS CONFIRMED BY THE CIT(A). 3. SINCE BOTH THE ASSESSMENT ORDER AS WELL AS THE CIT(A)S ORDER ARE EX PARTE ORDERS , WE ARE OF THE OPINION THAT THE I SSUE NEEDS TO BE SET ASIDE TO THE FILE OF THE AO FOR RE - CONSIDERATION OF THE TAX DEMAND IN THE INTEREST OF JUSTICE. THEREFORE, THE ASSESSMENT ORDER IS SET ASIDE TO AO AND THE AO IS DIRECTED TO REASSESS THE INCOME OF THE ASSESSEE AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF BEING HEARD. 4. THE APPEAL OF THE ASSESSEE IS ACCORDINGLY TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. SINCE THE APPEAL OF THE ASSESSEE ITSELF IS DISPOSED OF, THE STAY APPLICATION HAS BECOME INFRUCTUOUS AND ACCORDINGLY IS REJECT ED. 6 . IN THE RESULT , THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND THE STAY APPLICATION IS DISMISSED AS INFRUCTUOUS . ORDER PRONOUNCED IN OPEN COURT ON 4 TH MARCH, 2020 . S D/ - SD/ - ( A.MOHAN ALANKAMONY ) (P MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4 TH MARCH, 2020 . * GMV ITA NO.237/HYD/2020 AY: 2013 - 14 & S.A.NO.61/HYD/2020 SH. ROHIT SINGH, HYDERABAD 3 COPY FORWARDED TO: 1. SHRI ROHIT SINGH, NO.55, PAVANI HARMONY, BANDLAGUDA JAGIR, SUN CITY, HYDERSHAKOTE, HYDERABAD 500 086 . 2. ITO, WARD 1 2 ( 3 ), HYDERABAD 3. CIT(A) - 1, HYDERABAD. 4. PR.CIT - 1, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE.