Madappu Shanthappa, Vikarabad, Hyderabad V. ITO, Ward-1, Vikarabad, Vikarabad

ITA 245/HYD/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6326 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO

Judgement Text

ITA NO 245 OF 2016 MADAPPU SHANTHAPPA VIKARABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B (SMC) BENCH, HYDERABAD BEFORE SMT. P.MADHAVI DEVI, JUDICIAL MEMBER ITA NO.245/HYD/2016 (ASSESSMENT YEAR: 2007-08) SHRI MADAPPU SHANTHAPPA MILER DEVERAMPALLY VILLAGE, VIKARABAD, RR DISTT. PAN: AHWPM 7367 D VS. INCOME TAX OFFICER WARD 1 VIKARABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAMA RAO FOR REVENUE : SHRI PRABHAT KUMAR GUPTA, DR DATE OF HEA R ING : 19.07.2016 DATE OF PRONOUNCEMENT : 12 . 08.2016 O R D E R THIS IS ASSESSEES APPEAL FOR THE A.Y 2007-08. IN T HIS APPEAL, ONE OF THE GROUND RAISED BY THE ASSESSEE IS THAT THE CIT (A) HAS ERRED IN DECIDING THE APPEAL EX PARTE WITHO UT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. 2. AT THE TIME OF HEARING, I HAVE GONE THROUGH THE ORDER OF THE CIT (A) AND FOUND THAT THE CIT (A) FIXED THE DATES FOR HEARING OF THE APPEAL ON 3 OCCASSIONS AND THEREAFTER DISMISSED THE APPEAL, HOLDING THAT THE ASSESSEE HAS NOT APPEARED BEFORE H IM INSPITE OF OPPORTUNITIES GIVEN. IT IS THE CASE OF THE ASSESSEE THAT THE ASSESSEE HAS FILED THE DETAILS CALLED FOR AND ALSO CONFIRMATION LETTERS OF THE CREDITORS BEFORE THE CIT (A) AND IT WAS DUE TO THE REASONS BEYOND ASSESSEES CONTROL THAT THE ASSESSEE COULD NOT BE PRESENT PERSONALLY BEFORE THE CIT (A) ON THE DATES FIXED FOR ITA NO 245 OF 2016 MADAPPU SHANTHAPPA VIKARABAD PAGE 2 OF 2 HEARING. THEREFORE, HE PRAYED FOR ANOTHER OPPORTUNI TY TO PRESENT HIS CASE BEFORE THE CIT (A). THE LEARNED DR SUPPORT ED THE ORDERS OF THE AUTHORITIES. 3. HAVING REGARD TO RIVAL CONTENTIONS AND IN THE IN TEREST OF JUSTICE, I DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT (A) AND REMAND THE APPEAL TO THE FILE OF THE CIT (A ) FOR RE- CONSIDERATION OF THE APPEAL IN ACCORDANCE WITH LAW ON MERITS. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVE N A REASONABLE OPPORTUNITY OF HEARING. 4. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST, 2016. S D/ - (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 12 TH AUGUST, 2016. VNODAN/SPS COPY TO: 1. SHRI S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS E LEGANCE, 3-6-643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 50002 9 2. INCOME TAX OFFICER WARD-1 VIKARABAD, RR DISTT. 3. CIT(A) -2 HYDERABAD 4. PR. CIT -2 HYERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER