Mohamed Mohiul Haq, Hyderabad V. Income Tax Officer, Ward-7(2), Hyderabad

ITA 322/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7022 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 28-10-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Set aside

Judgement Text

ITA NO 322 OF 2019 MOHD MOHUL HAQ HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO.322/HYD/2019 ASSESSMENT YEAR: 2010-11 SHRI MOHD. MOHUL HAQ, HYDERABAD PAN:CJBPM5179E VS. INCOME TAX OFFICER WARD 7(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SMT.MATTA PADMA, DR DATE OF HEARING: 28/10/2019 DATE OF PRONOUNCEMENT: 29/10/2019 ORDER THIS IS ASSESSEES APPEAL FOR THE A.Y 2010-11 AGAIN ST THE ORDER OF THE CIT (A)-3, HYDERABAD, DATED 13.12. 2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAD FILED THE APPEAL BEFORE THE CIT (A ) AND THEREAFTER THE APPEAL WAS FIXED FOR HEARING ON 13.8.2018. ON 1 2.12.2018 WHICH WAS THE LAST DATE FIXED FOR HEARING, THE ASSE SSEE HAD SOUGHT ADJOURNMENT TO FILE WRITTEN SUBMISSIONS. HOWEVER, T HE CIT (A) HAS REFUSED THE ADJOURNMENT AND HAS DISMISSED THE ASSES SEES APPEAL FOR NON-APPEARANCE AND ALSO ON MERITS OF THE CASE W ITHOUT HEARING THE ASSESSEE. HE THEREFORE, PRAYED THAT THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE CIT (A) FOR ADJUDICATI ON OF THE ISSUE ON MERITS. 3. THE LEARNED DR, ON THE OTHER HAND, SUPPORTED THE ORDERS OF THE CIT (A) AND SUBMITTED THAT THOUGH SUF FICIENT OPPORTUNITIES WERE GIVEN, THE ASSESSEE DID NOT APPE AR AND PRESENT ITA NO 322 OF 2019 MOHD MOHUL HAQ HYDERABAD. PAGE 2 OF 2 HIS CASE BEFORE THE CIT (A) AND THEREFORE, THE ORDE R OF THE CIT (A) NEEDS TO BE CONFIRMED. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, I FIND THAT THE CIT (A) HAD FIXED THE AP PEAL FOR HEARING ON A NUMBER OF TIMES AND FROM 23.10.2018 ONWARDS TH E ASSESSEE HAD BEEN APPEARING AND HAD BEEN SEEKING ADJOURNMENT S. THUS, THERE HAVE BEEN 4 ADJOURNMENTS SOUGHT BY THE ASSESS EE WITHIN A SPAN OF TWO MONTHS. WE FIND THAT THE CIT (A) HAD CO NDONED THE DELAY IN FILING OF THE APPEAL BEFORE HIM, BUT HAS R EFUSED TO GRANT ADJOURNMENT TO THE ASSESSEE. TAKING THE SAID FACTS INTO CONSIDERATION, I AM OF THE OPINION THAT THE ASSESSE E SHOULD BE GIVEN A FAIR OPPORTUNITY OF PRESENTING ITS CASE. IN VIEW OF THE SAME, I DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF THE CIT (A) FOR ADJUDICATION OF THE ISSUE ON MERITS AFRESH. 5. IN THE RESULTS, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH OCTOBER, 2019. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 29 TH OCTOBER, 2019. VINODAN/SPS COPY TO: 1 MOHD. MOHUL HAQ C/O CH.PARTHASARATHY & CO. 1-1-29 8/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500020 2 ITO WARD 7(2) HYDERABAD 3 CIT (A)-3 HYDERABAD 4 PR. CIT 3 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER