Kyori Oremin Limited, Hyderabad V. Dy. Commissioner of Income Tax , Circle-2(1), Hyderabad

ITA 273/Hyd/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1876 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 03-12-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 08-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: P MURALI MOHAN RAO
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI D. KARUNAKARA RAO , ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO. 273 /HYD/201 8 ASSESSMENT YEAR: 20 14 - 15 KYORI OREMIN LTD., HY DERABAD. PAN A ADCK 1617 K VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 2(1), HYDERABAD. ( APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI P. MURALI MOHAN RAO REVENUE BY : SHRI Y.V.S.T. SAI DATE OF HEARING : 0 3 / 1 2 /201 9 DATE OF PRONOUNCEMENT : 06 / 1 2 / 201 9 O R D E R PER V. DURGA RAO , J .M. : T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 2 , DATED 28 / 11 / 201 7 , HYDERABAD FOR AY 20 14 - 15 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO CIRCUMSTANCES BEYOND ITS CONTROL, ASSESSEE WAS NOT ABLE TO APPEAR BEFORE THE CIT(A) TO REPRESENT /ARGUE ITS CASE AND THE CIT(A) CONFIRMED THE ORDER OF AO . HE, THEREFORE, SUBMITTED THAT THE APPEAL MAY BE REMITTED BACK TO THE FILE OF THE CIT(A) TO SUBSTANTIATE ASSESSEES CASE ON MERITS BEFORE THE CIT (A). 3. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE CIT(A) AND, THEREFORE, THE CIT(A) CONFIRMED THE ORDER OF AO. ITA NO. 273 /HYD/1 8 KYORI OREMIN LTD., HYD. 4. AFTER CONSIDERING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE ASSE SSEE COULD NOT APPEAR BEFORE THE CIT(A). THEREFORE, WE ARE OF THE VIEW THAT IN THE INTEREST OF NATURAL JUSTICE, ONE MORE OPPORTUNITY MAY BE GIVEN TO ASSESSEE TO REPRESENT ITS CASE BEFORE THE CIT(A) ON MERITS. ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT(A) A ND REMIT THE FILE BACK TO THE CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL AFTER HEARING THE ASSESSEE AND IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO COMPLY WITH THE DIRECTIONS OF CIT(A) AND REPRESENT ITS CASE WITHOUT TAKING ANY ADJOURNMENTS. IF A T ALL THE ASSESSEE IS NOT COOPERATED NOR COMPLIED WITH THE DIRECTIONS OF THE CIT(A), IT IS OPEN FOR THE CIT(A) TO PASS THE ORDERS IN ACCORDANCE WITH LAW. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER , 201 9 . SD/ - SD/ - ( D. KARUNAKARA RAO ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 6 TH DECEMBER , 201 9 KV C OPY TO: - 1) KYORI OREMIN LTD., C/O P. MURALI & CO., CAS, 6 - 3 - 655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 82 2) DC IT, CIRCLE 2 ( 1 ), HYDERABAD. 3) CIT(A) 2 , HYDERABAD. 4) PR. CIT - 2 , HYD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE