Sampath Kankani, Hyderabad V. Income Tax Officer, Ward-12(2), Hyderabad

ITA 796/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8459 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 22-07-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S ANTHI PAVAN KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 796 /H/20 1 9 ASSESSMENT YEAR: 2014 - 15 SAMPATH KANKANI, HYDERABAD. PAN A ORPK 0941H VS. INCOME - TAX OFFICER , WARD 1 2 ( 2 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S ANTHI PAVAN KUMAR REVENUE BY: S HRI ANIL S ANT DATE OF HEARING: 2 2 /0 7 /2021 DATE OF PRONOUNCEMENT: 16 /0 8 /2021 O R D E R PER L.P. SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 1 , HYDERABADS ORDER DATED 29 / 0 3 /201 9 FOR AY 20 14 - 15 INVOLVING PROCEEDINGS U/S 14 3(3) RWS 147 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. 796 /HYD /20 1 9 SAMPATH KANKANI, HYD. . : - 2 - : INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO HIS FILE FOR DECIDING VARIOUS GROUNDS OF APPEAL ON MERITS. 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 INTER EST 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 DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE AS SESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 3 0 TH NOVEMBER , 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARIN G. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 16 TH AUGUST , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 16 TH AUGUST, 20 2 1 . K V I TA NO. 796 /HYD /20 1 9 SAMPATH KANKANI, HYD. . : - 3 - : C OPY TO : 1 SAMPAT KANKANI, D.NO. 14 - 6211, NAGAR KHANA, BEGUM BAZAR, HYDERABAD. 2 IT O , WARD 1 2 (2 ) , AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3 C I T(A) 1 , HYDERABAD. 4 PR. CIT - 1 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.