Sabbineni Hotels & Resorts Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 41/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4521 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 27-04-2021
• Assessment Year: 1996-1997
• Appeal Filed On: 08-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 41 /HYD/20 1 9 (BLOCK PERIOD 1.4.1996 TO 4.7.2002) M/S. SABBINENI HOTELS & RESORTS PVT. LTD., HYDERABAD - 500 0 8 9 PAN AAFCS 1979J ..APPELLANT. DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(1), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SHRI SUNIL KUMAR PANDEY (D.R) DATE OF HEARING : 27.04. 2021. DATE OF PRONOUNCEMENT : 24 .05. 2021. O R D E R PER LAXMI PRASAD SAHU , A .M. : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DT. 1.10.2018 PASSED BY THE CIT(A) - 3, HYDERABAD FOR THE BLOCK PERIOD 1996 - 97 TO 2001 - 02. 2. AT THE OUTSET, THE LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) PASSED THE EX - PARTE ORDER 2 ITA NO. 41 /HYD/2019 WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE BEFORE HIM. HE PRAYED THAT THE APPEAL MAY BE REMITTED TO THE CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. LD. DR RELIED ON THE ORDER OF CIT(A) AND SUBMITTED THAT THE ASSESSEE HAS DELI BERATELY NOT APPEARED BEFORE THE CIT(A) THEREFORE, THE CIT(A) HAS PASSED ORDER AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORD. HENCE, THE APPEAL OF THE ASSESSEE DESERVES TO BE DISMISSED. 4 . AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVAN T MATERIAL PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT LD. CIT(A)HAS PASSED THE IMPUGNED ORDER EX - PARTE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) TO PASS A SPEAKING AND REASONED ORDER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE SHALL BE PROVIDED REASONABLE OPPORTUNITY OF HE A RING. THE ASSESSEE IS ALSO 3 ITA NO. 41 /HYD/2019 DIRECTED TO APPEAR BEFORE THE CIT(A) POSITIVELY AND CO - OPERATE WITH TH E CIT(A) IN EARLY DISPOSAL OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24TH MAY, 2021. SD/ - SD/ - ( S.S. GODARA ) ( LAXMI PRASAD SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DT. 24 .05. 2021. * REDDY GP COPY TO : 1. M/S. SABBINENI HOTELS & RESORTS PVT. LTD., 8 - 1 - 405/3, PLOT NO.3, DREAM VALLEY, NEAR OU COLONY, SHAIKPET, HYDERABAD - 500 089 2. DCIT, CIRCLE 3(1), HYDERABAD. 3. PR. C I T - 3, HYDERABAD. 4. CIT(APPEALS) - 3, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.