Shegur Malla Reddy (HUF) , Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 662/Hyd/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2284 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: A KIRAN MANOHAR
• Keywords: Application of stay

Judgement Text

SA NO 144 OF 2019 SHEGUR MALLA REDDY HUF HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER S.A. NO.144/HYD/2019 (ARISING OUT OF ITA NO.662/HYD/2019) & ITA NO.662/HYD/2019 (ASSESSMENT YEAR:2011-12) SHRI SHEGUR MALLA REDDY (HUF), HYDERABAD PAN: AAVHS8207E VS INCOME TAX OFFICER WARD 8(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI A.KIRAN MANOHAR FOR REVENUE : SHRI NILANJAN DEY, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THE STAY APPLICATION IS FILED IN THE APPEAL FILED B Y THE ASSESSEE. SINCE THE STAY APPLICATION AND THE APPEAL HAVE COME UP FOR HEARING TODAY, WE HAVE GONE THROUGH THE GROUNDS RAISED IN THE APPEAL. WE FIND THAT THE CIT (A)-2, HYDERABAD, VIDE ORDERS DATED 8.4.2019, HAS DISMISSED THE ASSESSEES APPEAL FOR W ANT OF APPEARANCE BY THE ASSESSEE OR HIS COUNSEL BEFORE TH E CIT (A). THE CIT (A) HAS ONLY CONFIRMED THE ORDER OF THE AO ON M ERITS. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SOUGHT ANOTHER OPPORTUNITY TO PRESENT HIS CASE BEFORE THE AO. SINCE THE CIT (A) HAS DECIDED THE APPEAL EX-PARTE, CONFIRMING THE ADDITION DATE OF HEARING: 21.06.2019 DATE OF PRONOUNCEMENT : 25.06.2019 SA NO 144 OF 2019 SHEGUR MALLA REDDY HUF HYDERABAD. PAGE 2 OF 2 BY THE AO MADE ONLY ON THE GROUND THAT THE ASSESSEE FAILED TO REBUT THE FINDINGS OF THE AO. IN THE INTEREST OF JU STICES, WE REMAND THE APPEAL TO THE FILE OF THE CIT (A) FOR DENOVO CO NSIDERATION IN ACCORDANCE WITH THE LAW AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECT ED TO APPEAR BEFORE THE CIT (A) AND FILE THE NECESSARY DETAILS A ND COOPERATE WITH THE CIT (A) FOR EARLY DISPOSAL OF THE APPEAL. 3. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. SINCE THE APPEAL ITSELF I S DISPOSED OFF, THE STAY APPLICATION HAS BECOME INFRUCTUOUS AND THEREFO RE, IS REJECTED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 25 TH JUNE, 2019. VINODAN/SPS COPY TO: 1 SHRI SHEGUR MALLA REDDY, PLOT NO.9 & 10, KANTHA R EDDY NAGAR, NEAR PILLAR NO.126 STREET NO.5, ATTAPUR, RANGA REDD Y 500048 2 ITO WARD 8(2) HYDERABAD 3 CIT (A)-2 HYDERABAD 4 PR. CIT 2 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER