Vijender Medamoni , Hyderabad V. Asst. Commissioner of Income Tax, Circle-15(1), Hyderabad

ITA 594/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5919 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 14-09-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

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. 594 /H/20 19 ASSESSMENT YEAR: 2 0 1 3 - 1 4 VIJENDER MEDAMONI, HYDERABAD. PAN A LWPM6269L VS. ASST. COMMISSIONERE OF INCOME - TAX , CIRCLE 1 5(1) , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A. SRINIVAS REVENUE BY: S HRI SWAROOP MANNAVA DATE OF HEARING: 14 /0 9 /2021 DATE OF PRONOUNCEMENT: 15 /0 9 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 7, HYDERABAD S ORDER DATED 05 / 03 / 20 19 FOR AY 20 1 3 - 1 4 INVOLVING PROCEEDINGS U/S 143( 3 ) 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. 594 /HYD /20 19 VIJENDER MEDAMONI , HYD. : - 2 - : INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GR OUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE HIS 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 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 FIRST APPELLATE AUTHORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASS ESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL S ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RI SK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 15 TH SEPTEMBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 15 TH SEPTEMBER , 20 2 1 . K V I TA NO. 594 /HYD /20 19 VIJENDER MEDAMONI , HYD. : - 3 - : C OPY TO : 1 VIJENDER MEDAMONI, H.NO. 1 - 4 - 94, LOKESHWARI RESIDENCY, SNEHA NAGAR COLONY, HABSIGUDA, HYDERABAD. 2 AC IT, CIRCLE 15( 1 ) , HYDERABAD. 3 C I T(A) 7, HYDERABAD. 4 PR. CIT - 7 , TIRUPATI 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.