Andhra Pradesh Housing Board, Hyderabad, Hyderabad V. ACIT, Circle-5(1), Hyderabad, Hyderabad

ITA 627/Hyd/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2311 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 22-12-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: D RAGHUNATH KUMAR
• Keywords: Opportunity of being heard
• Section: 2

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 S . 626 & 627 /H/20 17 ASSESSMENT YEAR S : 2 0 04 - 05 & 2005 - 06 ANDHRA PRADESH HOUSING BOARD, HYDERABAD. PAN AAA AA5028R VS. ASST. COMMISSIONER OF INCOME - TAX , CIRCLE 5 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. RAGHUNATH KUMAR REVENUE BY: S HRI Y.V.S.T. SAI DATE OF HEARING: 05 / 1 0/2021 DATE OF PRONOUNCEMENT: 25 / 10 /2021 O R D E R PER L.P. SAHU, A.M. : BOTH T H E S E APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST CIT(A) 4 , HYDERABADS SEPARATE ORDER S DATED 11/01/2017 FOR AY 20 1 6 - 1 7 INVOLVING PROCEEDINGS U/S 14 3(3) R.W.S. 254 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . I TA NO S . 626 & 627 /HYD /20 17 ANDHRA PRADESH HOUSING BOARD, HYD . : - 2 - : 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 WO ULD BE IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. THE LD. AR UNDERTOOK TO PRODUCE ALL THE RELEVANT DOCUMENTS TO SUBSTANTIATE ASSESSEES CASE S BEFORE THE CIT(A). THE LEARNED DR AGRE ED WITH THE AFORESAID STATEMENT OF THE LEARNED AR. 3 . WE HAVE CONSIDERED THE FACTS OF THE CASE AND THE R EQUEST 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 ASSESSEE ON MERITS. ACCORDINGLY, THE CIT(A) IS DIRECT ED 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 ITS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTI CAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER I TA NO S . 626 & 627 /HYD /20 17 ANDHRA PRADESH HOUSING BOARD, HYD . : - 3 - : HYDE RABAD, DATED : 25 TH OCTOBER , 20 2 1 . K V C OPY TO : 1 ANDHRA PRADESH HOUSING BOARD, GRUHAKALPA, MJ ROAD, OPP. GANDHI BHAVAN, NAMPALLY, HYDERABAD 500 001. 2 AC IT CIRCLE 5 (1), HYDERABAD . 3 C I T(A) 4 , HYDERABAD. 4 PR. CIT 4, HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE. S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER