Nova Educational Society , Hyderabad V. Asst. Commissioner of Income Tax, (Exemptions) Circle-1(1), Hyderabad

ITA 521/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2281 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 20-10-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 23-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUCHURI DINESH
• Keywords: Opportunity of being heard
• Section: 144; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD ( THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 5 2 1 /H/20 20 ASSESSMENT YEAR S : 2 0 1 6 - 1 7 NOVA EDUCATIONAL SOCIETY, HYDERABAD. PAN AAA TN 2807Q VS. ASST. COMMISSIONER OF INCOME - TAX , EXEMPTIONS, CIRCLE 1 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.C. DEVDAS REVENUE BY: S HRI PARUCHURI DINESH DATE OF HEARING: 20 / 1 0/2021 DATE OF PRONOUNCEMENT: 21 / 10 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 9 , HYDERABADS ORDER DATED 30 / 0 7 / 20 20 FOR AY 20 1 6 - 1 7 INVOLVING PROCEEDINGS U/S 14 4 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. 521 /HYD /20 20 NOVA EDUCATIONAL SOCIETY, HYD . : - 2 - : INTEREST OF JUSTICE, THE MATTER MAY 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 ASSESSEES 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 R EQUEST 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 ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECT ED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) WITH ALL THE RELEVANT EVIDENCES; AT ITS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFEC TIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 21 ST OCTOBER , 20 2 1 . K V I TA NO. 521 /HYD /20 20 NOVA EDUCATIONAL SOCIETY, HYD . : - 3 - : C OPY TO : 1 NOVA EDUCATIONAL SOCIETY, C/O B. NARSING RAO & CO., CAS., PLOT NO. 554, ROAD NO. 92, JUBILEE HILLS, HYD. 96 2 AC IT EXEMPTION, CIRCLE 1(1), HYDERABAD 3 C I T(A) 9 , HYDERABAD. 4 CIT (EXEMPTIONS) , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.