Aruna Rani Elimineti , Hyderabad V. Income Tax Officer, Ward-3(2), Hyderabad

ITA 569/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0092 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 18-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 569 /HYD/201 9 ASSESSMENT YEAR: 2013 - 14 SMT. ARUNA RANI ELIMINETI, FLAT NO.705, A - BLOCK, ADITHYA SUNSHINE APARTMENTS, KONDAPUR, HYDERABAD 500 084. PAN: AAMPE 4178 P VS. INCOME TAX OFFICER, WARD - 3(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI A.V. RAGHURAM REVENUE BY: SHRI NILANJAN DEY, DR DATE OF HEARING: 08 /0 5 /2019 DATE OF PRONOUNCEMENT: 29 /05/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: THIS IS ASSESSEES APPEAL FOR THE ASSESSMENT YEAR 201 3 - 14 FILED AGAINST THE ORDER OF THE CIT(A) - 3, HYDERABAD DATED 17/07/2018. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. THE ORDER OF THE LD. CIT(A) DISMISSING THE APPEAL EXPARTE IS NOT ONLY ERRONEOUS BOTH ON FACTS AND IN LAW BUT IS WITHOUT VER IFYING THE RECORDS. 2. THE LD. CIT(A) ERRED IN GIVING A FINDING THAT NONE APPEARED IN SPITE OF GRANTING THREE WEEKS TIME NONE APPEARED THOUGH NO SUCH NOTICE GRANTING TIME IS SENT. 3. THE LD. CIT(A) ERRED IN GIVING A FINDING THAT NOTICES WERE ISSUED ON 28/1 1/2017, 23/02/2018, WERE ISSUED THOUGH ONLY NOTICES DATED 19/04/2018 AND 23/05/2018 WAS ISSUED AND TIME WAS 2 SOUGHT, THEREBY ERRED IN DISMISSING THE APPEAL FOR NON - APPEARANCE WITHOUT VERIFYING THE SERVICE OF NOTICES. 2. AT THE TIME OF HEARING, IT IS SUBMI TTED BY THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE ASSESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD BOTH BY THE ASSESSING OFFICER AS WELL AS BY THE CIT(A) AND THE APPEAL WAS DISMISSED FOR NON - APPEARANCE AND NOT ON MERITS. LD. DR WAS ALSO HEARD. 3. HAVING REGARD TO THE RIVAL SUBMISSIONS AND ON PERUSAL OF THE ORDERS OF THE LOWER AUTHORITIES , WE FIND THAT THE CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS . THEREFORE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO DISPOSE OF THE APPEAL ON MERITS AND IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING . 4. IN THE RESUL T, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH MAY, 2019. SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 29 TH MAY , 2019 OKK COPY TO: - 3 1) SMT. ARUNA RANI ELIMINETI, FLAT NO.705, A - BLOCK, ADITHYA SUNSHINE APARTMENTS, KONDAPUR, HYDERABAD 500 084. 2) INCOME TAX OFFICER, WARD - 3(2 ), HYDERABAD . 3) THE CIT(A) - 3, HYDERABAD 4) THE PR. CIT - 3, HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE