Medigene Pharma Private Limited , Hyderabad V. Income Tax Officer, Ward-16(3), Hyderabad

ITA 38/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7688 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Opportunity of being heard
• Section: 201; 12; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 38 /H/20 19 ASSESSMENT YEAR S : 2 0 1 2 - 1 3 MEDIGENE PHARMA PVT. LTD., HYDERABAD. PAN A A GCM 0198Q VS. INCOME - TAX OFFICER , WARD 16 ( 3 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T. CHAITANYA KUMAR REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 2 6 /0 8 /2021 DATE OF PRONOUNCEMENT: 27 /0 8 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 4 , HYDERABADS ORDER DATED 20 / 09 / 201 8 FOR AY 20 1 2 - 1 3 INVOLVING PROCEEDINGS U/S 143( 3 ) R.W.S. 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . IN THE COURSE OF HEARING, IT WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE. THEREFORE, IT WOULD BE IN THE I TA NO. 38 /HYD /20 19 MEDIGENE PHARA PVT. LTD., HYD. : - 2 - : INTEREST OF JUSTICE, THE MATTER M AY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE HIS CASE BEFORE THE CIT(A). THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST MADE BY THE LEARNED AR. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASS ESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL S ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 0 TH NOVEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 27 TH AUGUST , 20 2 1 . K V I TA NO. 38 /HYD /20 19 MEDIGENE PHARA PVT. LTD., HYD. : - 3 - : C OPY TO : 1 MEDIGENE PHARA PVT. LTD., T. CHAITANYA KUMAR, ADVOCATE, FLAT NO. 102, GOWRI APTS., URDU LANE, HIMAYATHNAGAR, HYDERABAD . 2 ITO, WARD 16(3), HYDERABAD. 3 C I T(A) 4 , HYDERABAD. 4 PR. CIT 4 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.