MIlaiah and Company (Now known as M/s MIH Cosntructions Private Limited , Hyderabad V. Asst. Commissioner of Income Tax, Circle-1, Hyderabad

ITA 584/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0530 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 584 /H/20 20 ASSESSMENT YEAR: 2012 - 13 M. ILAIAH AND COMPANY (NOW KNO WN AS MIH CONSTRUCTIONS PVT. LTD. ) , HYDERABAD. PAN AEIPG 9128H VS. ASST. COMMISSIONER OF INCOME - TAX OFFICER, CIRCLE 1 , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 15 /0 7 /2021 DATE OF PRONOUNCEMENT: 19 /0 7 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 3 , HYDERABADS ORDER DATED 05 / 08 /20 20 FOR AY 20 1 2 - 13 INVOLVING PROCEEDINGS U/S 221 ( 1 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . IN THE GROUNDS OF APPEAL, THE PRELIMINARY CONTENTION OF THE ASSESSEE IS THAT THE CIT(A) HAS NOT CONDONED THE I TA NO. 584 /HYD /20 20 M. ILAIAH AND COMPANY HYDERABAD. : - 2 - : DELAY IN FILING THE APPEAL BEFORE HIM AND HAS NOT PROVIDED ANY OPPORTUNITY TO THE ASSESSEE AND WITHOUT ASCERTAINING THE REASONS FOR THE DELAY OCCURRED DISMISSED THE APPEAL IN LIMINE. 3. IN THE COURSE OF HEARING, I T WAS POINTED OUT BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE MATTERS EX - PARTE WITHOUT CONDONING THE DELAY IN FILING THE APPEAL BEFORE HIM AND WITHOUT ASCERTAINING THE REASONS FOR THE DELAY OCCURRED. THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE, THE MATTER S MAY BE RESTORED TO HIS FILE TO REPRESENT ASSESSEES BEFORE HIM AND FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS . THE LEARNED DR AGREED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 4 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE REQUEST 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 F IRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO CONDONE THE DELAY AND 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) ON OR BEFORE 3 1 ST OCTOBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND I TA NO. 584 /HYD /20 20 M. ILAIAH AND COMPANY HYDERABAD. : - 3 - : RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. Q PRONOUNCED IN THE OPEN COURT ON 19 TH JULY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH JULY , 20 2 1 . K V C OPY TO : 1 M. ILAIAH AND COMPANY (NOW KNOWN AS MIH CONSTRUCTIONS PVT. LTD.), FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD. 2 AC IT, CIRCLE 1 , HYDERABAD. 3 C I T(A) 3 , HYDERABAD. 4 PR. CIT - 3 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.