GVR Infra Projects Ltd., Hyd, Hyderabad V. Addl. CIT, Range-2, Hyd, Hyderabad

ITA 764/HYD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2542 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 20-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Assessee Lawyers: S RAMA RAO
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B BENCH: HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA. NO.764/HYD/2016 ASSESSMENT YEAR: 2011 - 2012 GVR INFRA PROJECTS LIMITED, PLOT NO.231, SWAMY AYYAPPA SOCIETY , MADHAPUR, HYDERABAD - 500 081. PAN: AABCG 8066 C VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE - 2,SIGNATURE TOWERS, KONDAPUR, HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE: SHRI S. RAMA RAO FOR REVENUE : SHRI R. LAXMAN, CIT - DR DATE OF HEARING : 13.02 .2018 DATE OF PRONOUNCEMENT : 13.02.2018 ORDER PER V. DURGA RAO, JM . THIS APPEAL FILED BY THE ASSESSEE AND IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 9, HYDERABAD FOR THE ASSESSMENT YEAR 2011 - 2012. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING , LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT APPEA R BEFORE THE LD. CIT(A) , DESPITE NOTICE , DUE TO THE CIRCUMSTANCES BEYOND ITS CONTROL AND THE FIRST APPELLATE AUTHORITY PASSED AN EX - PARTE ORDE R. HE FURTHER SUBMITTED THAT LD. CIT(A) DISMISSED THE ASSESSEES APPEAL BY HOLDING THAT NO DETAILS WERE FILED BY THE ASSESSEE IN SUPPORT OF ITS CONTENTIONS BEFORE THE ASSESSING OFFICER. WHILE DISMISSING THE APPEAL , LD. CIT(A) RELIED ON THE DECISION OF THE HON BLE APEX COURT IN THE CASE OF CIT VS. B.N. BHATTACHARJEE AND ANOTHER (118 ITR 461) AS WELL AS THE DECISION OF HONBLE MP HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CIT (223 ITR 480) (MP) . EXPLAINING THE ABOVE FACTS, LD COUNSEL FOR THE ASSESSEE 2 PRAY ED THAT CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE THE LD. CIT(A). 3. ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE STRONGLY RELIED ON THE ORDER PASSED BY THE A.O. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE RECORD AND GONE THROUGH THE ORDERS PASSED BY THE AUTHORITIES BELOW. IN THIS CASE, AGAINST THE ORDER OF THE A.O, ASSESSEE PREFERRED AN APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THOUGH THE LD. CIT(A) I SSUED NOTICES, ASSESSEE DID NOT APPEAR BEFORE HIM AND ACCORDINGLY THE ASSESSEES APPEAL WAS DISMISSED ON THE GROUND OF NON - APPEARANCE. SO FAR AS THE MERITS OF THE CASE, LD. CIT(A) OBSERVED THAT ASSESSEE HAS NOT FILED ANY EVIDENCE TO SUPPORT ITS CONTENTION S MADE BEFORE THE ASSESSING OFFICER. CONSIDERING THE FACTUAL MATRIX OF THE CASE AS WELL AS FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE , WE ARE OF THE OPINION, ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CASE BEFORE THE LD. CIT(A). A CCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE LD. CIT(A) WITH A DIRECTION TO PASS AN ORDER AFRESH IN ACCORDANCE WITH LAW AFTER AFFORDING A REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) AS PER THE DATE OF HEARING. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2018. S D / - S D / - ( B. RAMAKOTAIAH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 13 TH FEBRUARY , 2018. 3 OKK, SR.PS COPY TO 1. SRI S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500 029. 2. ADDL. CIT, RANGE - 2, SIGNATURE TOWERS, KONDAPPUR, HYDERABAD. 3. CIT (A) - 9, HYDERABAD. 4. PR. CIT - 2, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE