Bhagawan Sri Bala Saibaba Central Trust , Kurnool V. Income Tax Officer, Exemptions- Ward, Tirupati

ITA 593/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7701 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 02-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N. ESTHER
• Section: 143(3); 64; 43; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODA R A, JUDICIAL MEMBER ITA NO. 5 93 /HYD./20 20 ASSESSMENT YEAR: 2016 - 17 BHAGAWAN SRI BALA SAIBABA CENTRAL TRUST VS. ITO KURNOOL EXEMPTION WARD TIRUPATHI [PAN: AAATB3818R ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : SRI PAWAN KUMAR CHAKRAPANI, AR FOR REVENUE : S MT. N. ESTHER, D.R. DATE OF HEARING : 23 /0 3 /2021 DATE OF PRONOUNCEMENT : 30 /0 3 /2021 O R D E R TH IS ASSESSEES APPEAL FOR A.Y. 2016 - 17 ARISE S AGAINST THE C OMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] KURNOOLS ORDER DATED 31.01.2020 PASSED IN CASE NO. 10387 / 2018 - 19 IN PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE HAS BEEN PASSED EX PARTE AND MORE PARTICULARLY FOR THE REASON GIVEN IN PARA 2.1 THAT THE ASSESSEE HAD BEEN SERVED THE RELEVANT HEARING NOTICE ON 26.12.2018. IT IS THUS AN I NSTANCE WHEREIN ASSESSEE WAS PROVIDED A SINGLE DENIED OPPORTUNITY OF HEARING ONLY. FACED WITH THIS SITUATION, I DEEM IT APPROPRIATE TO RESTORE ASSESSEES INSTANT LIS AND GROUNDS CANVASSED HEREIN ITA 593/H/2020 AY 2016 - 17 BHAGAWAN SRI BALASAIBABA CENTRAL TRUST, KURNOOL 2 BACK TO CIT (A) FOR HIS FRESH ADJUDICATION ON MERITS WITHI N THREE EFFECTIVE OPPORTUNITIES OF HEARING. L EARNED C OUNSEL UNDERTAKES ON BEHALF OF ASSESSEE THAT HE SHALL NOW APPEAR BEFORE THE CIT (A) ON OR BEFORE 31 ST AUGUST,2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY . ORDERED ACCORDING LY. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 30 /0 3 /2021. SD/ - (S.S. GODARA) JUDICIAL MEMBER DATED: 30 TH MARCH, 2021 GMV COPY OF ORDER FORWARDED TO: 1. M/S BHAGAWAN SRI BALASSAIBABA CENTRAL TRUST, 64 - 43 - B - 17/A, SRINILAYAM, GAGANMAHAL COLONY, FORT, KURNOOL 518 001 (AP) 2. ITO, EXEMPTIONS WARD , TIRUPATHI 3. ACIT, EXEMPTIONS, VIJAYAWADA 4. CIT (A), KURNOOL 5. PR.CIT HYD . 6 D.R. ITAT HYDERABAD 7. GUARD FILE