Avon Lifesciences Limited (erstwhile Avon Ornanics Limited ), Hyderabad V. Dy. Commissioner of Income Tax , Circle-8(1), Hyderabad

ITA 604/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3930 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 29-09-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 05-11-2020
• 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. 60 4 /H/20 20 ASSESSMENT YEAR: 2 0 12 - 1 3 AVON LIFESCIENCES LTD., (ERSTWHILE AVON ORGANICS LTD.), HYDERABAD. PAN A ABCA 7422 Q VS. DY . COMMISSIONER OF INCOME - TAX , CIRCLE 8 (1) , HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 29 /0 9 /2021 DATE OF PRONOUNCEMENT: 08 / 10 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 2 , HYDERABAD S ORDER DATED 16 / 0 9 / 20 20 FOR AY 20 12 - 1 3 INVOLVING PROCEEDINGS U/S 143( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL, THEREFORE, WE PROCEED TO DISPOSE OF I TA NO. 604 /HYD /20 20 AVON LIFESCIENCES LTD., HYD. : - 2 - : THE APPEAL AFTER HEARING THE LD. DR AND CONSIDERING THE FACTS AVAILABLE ON RECORD. 3. AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD AS WELL AS THE ORDERS OF REVENUE AUTHORITIES, WE FIND THAT THE LD. CIT(A) DECIDED THE APPEAL OF THE EX - PARTE AFTER CONSIDERING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE HIM. WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS RESTORED TO THE FILE OF FIRST APPELLATE AUT HORITY FOR DECIDING VARIOUS GROUNDS OF APPEAL OF THE ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFOR E CIT(A) WITH ALL THE RELEVANT EVIDENCES TO SUBSTANTIATE ITS CASE ; AT ITS OWN RISK 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 8 TH OCTOBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 8 TH OCTOBER , 20 2 1 . K V I TA NO. 604 /HYD /20 20 AVON LIFESCIENCES LTD., HYD. : - 3 - : C OPY TO : 1 AVON LIFESCIENCES LTD., GROUND FLOOR, D.NO. 8 - 2 - 684/J/8/A, BHAVANI NAGAR, ROAD NO. 12, BANJARA HILLS, HYDERABAD. 2 D C IT, CIRCLE - 8 ( 1 ) , HYDERABAD. 3 C I T(A) 2 , HYDERABAD. 4 PR. CIT - 1 , TIRUPATI 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.