Pulavarti Polymers Pvt. Ltd, Hyderabad V. DCIT, Hyderabad

ITA 350/HYD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3301 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-05-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 11-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B VENKATESWARA RAO
• Assessee Lawyers: K L RATHI
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I .T.A. NO. 350/HYD/2009 ASSESSMENT YEAR 2004-05 M/S. PULAVARTI POLYMERS PVT. LTD., HYDERABAD PAN: AACCP7115J VS. THE DY. CIT CIRCLE-16(3) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SHRI K.L. RATHI RESPONDENT BY: SHRI B. VENKATESWARA RAO O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-V, DATED 21.01.2009 FOR THE ASSESSMEN T YEAR 2004-05. 2. THE FIRST EFFECTIVE GROUND OF APPEAL RAISED BY T HE ASSESSEE IS AS UNDER: 2(I) THAT THE ORDER PASSED U/S. 143(3) R.W.S. 144 IN ITSELF IS BAD IN LAW AS IT CAN BE EITHER U/S. 14 3(3) OR U/S. 144. THE LEARNED CIT(A) SHOULD NOT HAVE BRUSHED ASIDE THIS ISSUE BY MERELY STATING IT IS TYPING MISTAKE. 3. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE AND ALSO PERUSED THE MATERIAL ON RECORD. THE ASSESSEE RAISE D THIS GROUND BEFORE THE CIT(A). THE LEARNED CIT(A) OBSER VED THAT THE ASSESSING OFFICER HAS MENTIONED IN COLUMN 13 OF THE ASSESSMENT ORDER THAT THE ASSESSMENT ORDER IS MADE U/S. 143(3) R.W.S. 144 OF THE I.T. ACT. HOWEVER, HE OB SERVED THAT IT IS A PURELY TYPOGRAPHICAL MISTAKE AND PROVISIONS OF SECTION 292B OF THE ACT TAKE CARE OF SUCH MIND OF MISTAKES. THI S OBSERVATION OF THE CIT(A) IS NOT PROPER. WHEN THE ORDER WAS PA SSED U/S. 144 OF THE I.T. ACT, 1961, IT IS A FACT THAT THE AS SESSEE HAS NOT I.T.A. NO. 350/HYD/2009 M/S. PULAVARTI POLYMERS PVT. LTD. ========================= 2 GOT SUFFICIENT OPPORTUNITY OF HEARING. IN OTHER WO RDS, THE ORDER WAS PASSED EX-PARTE. PRINCIPLES OF NATURAL JUSTICE REQUIRE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE BEF ORE DECIDING THE CASE. IN THIS VIEW OF THE MATTER, WE ARE INCL INED TO SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND REMIT BACK THE ENTIRE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR RE-CONSIDE RATION. 4. SINCE WE HAVE ALREADY SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND REMITTED BACK THE ENTIRE MATTER TO THE F ILE OF THE ASSESSING OFFICER FOR RE-CONSIDERATION, AT THIS STA GE WE REFRAIN OURSELVES FROM GOING INTO THE OTHER GROUNDS OF THE APPEAL RAISED BY THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MAY, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 27 TH MAY, 2011 TPRAO COPY FORWARDED TO: 1. M/S. PULAVARTI POLYMERS PVT. LTD., C/O. SRI K.L. RATHI, ADVOCATE, 3-5-144/5, EDEN GARDEN, HYDERABAD-500 001 . 2. THE DY. CIT, CIRCLE-16(3), HYDERABAD. 3. THE CIT(A)-V, HYDERABAD. 4. THE CIT-IV, HYDERABAD. 5. THE DR A BENCH, ITAT, HYDERABAD