Ram Reddy Bekkari , Mahabubnagar V. Asst. Commissioner of Income Tax, Circle-5(1), Hyderabad

ITA 475/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6257 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 475/HYD/2019 ASSESSMENT YEAR: 2010-11 RAM REDDY BEKKARI, MAHABUBNAGAR [PAN: ABCPB3148D] VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PAWAN KUMAR CHAKRAPANI, AR FOR REVENUE : SHRI MOOKAMBIKEYAN S. DR DATE OF HEARING : 30-09-2019 DATE OF PRONOUNCEMENT : 11-10-2019 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THIS IS ASSESSEES APPEAL FOR THE AY.2010-11, DIREC TED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, HYDERABAD, DATED 31-01-2019. 2. AT THE OUTSET, WE FIND THAT THE ORDER OF THE CIT(A) IS PASSED EX-PARTE THE ASSESSEE. LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD FILED DETAILED SUBMISSIO NS BEFORE THE CIT(A), BUT WITHOUT CONSIDERING THE CONTENTIO NS OF ASSESSEE, THE LD.CIT(A) HAS DISMISSED THE APPEAL OF A SSESSEE FOR NON-APPEARANCE AND HAS NOT DECIDED THE APPEAL ON MERITS. 3. LD.DR WAS ALSO HEARD. ITA NO. 475/HYD/2019 :- 2 -: 4. SINCE THE APPEAL OF ASSESSEE HAS NOT BEEN DECIDED ON MERITS BY THE CIT(A), WE DEEM IT FIT AND PROPER TO REMAN D THE ISSUE TO THE FILE OF CIT(A) FOR DECIDING THE APPEAL AF RESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH OCTOBER, 2019 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 11-10-2019 TNMM ITA NO. 475/HYD/2019 :- 3 -: COPY TO : 1. RAM REDDY BEKKARI, PLOT NO.18, INDUSTRIAL ESTATE , METTUGADDA, MAHABUBNAGAR. 2. THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1) , HYDERABAD. 3. CIT(APPEALS)-4, HYDERABAD. 4. PR.CIT-4, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.