Bollepelly Bixapathi , Warangal V. Income Tax Officer, Ward-2, Warangal

ITA 557/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4762 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 15-05-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 18-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEEJU GUPTA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH, HYDERABAD BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 5 5 7 / HYD/ 201 9 (ASST. YEAR : 20 1 4 - 1 5 ) BOLLEPELLY BIXAPATHI, H.NO. 2 - 7 - 1137/209, NEELAM ENCLAVE , KANAKADURGA COLONY - 5, WADDEPALLI, HANAMAKONDA, WARANGAL. V S . IT O , WARD - 2, WARANGAL . P AN NO. ANNPB 7674 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SMT. S. SANDHYA ADV. DEPARTMENT BY : SMT. NEEJU GUPTA DR DATE OF HEARING : 1 5 / 05 /201 9 . DATE OF PRONOUNCEMENT : 17 / 0 5 /201 9 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1 2 , HYDERABAD , DATED 11 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 1 4 - 1 5 . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT DURING THE PERIOD TH E APPEAL WAS POSTED FOR HEARING, HER SENIOR WAS ADMITTED IN THE HOSPITAL AND THE 2 ITA NO. 5 57 / HYD /201 9 ( BOLLEPELLY BIXAPATHI ) SAME WAS ALSO SUBMITTED TO THE LD.CIT(A) IN SPITE OF THAT LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE ASSESSEE HAS GIVEN AS MANY AS OPPORTUNITIES , THEREFORE, SHE STRONGLY SUPPORTED THE ORDER PASSED BY THE LD.CIT(A). 4 . I HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDER OF THE LD.CIT(A). 5. IN THIS CASE, NO DOUBT, LD.CIT(A) HAS GIVEN AS MANY AS 09 OPPORTUNITIES . HOWEVER, IT IS A FACT THAT THE COUNSEL FOR THE ASSESSEE WAS NOT WELL DURING THE RELEVANT PERIOD , SO THAT HE COULD NOT APPEAR BEFORE THE LD.CIT(A). UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE OPINION THAT ONE MORE OPPORTUNI TY SHOULD BE GIVE N TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A). ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY THE LD.CIT(A) AND REMIT THE MATTER BACK T O HIM TO ADJUDICATE THE APPEAL IN ACCORDANCE WITH LAW AFTER GIV ING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS ALSO DIRECTED THE ASSESSEE TO APPEAR BEFORE THE LD.CIT(A) ON THE GIVEN DATE FOR HEARING OF THE APPEAL. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO. 5 57 / HYD /201 9 ( BOLLEPELLY BIXAPATHI ) 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 17 TH DAY OF MAY , 201 9 . S D/ - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 17 TH MAY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - BOLLEPELLY BIXAPATHI, H.NO.2 - 7 - 1137/ 209, NEELAM ENCLAVE, KANAKADURGA COLONY - 5, WADDEPALLI, HANAMAKONDA, WARANGAL. 2. THE REVENUE - ITO, WARD - 2, WARANGAL. 3. THE PR. CIT - 3, HYDERABAD. 4. THE CIT(A) - 12 , HYDERABAD . 5. THE D.R . , HYDERABAD. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, HYDERABAD .