Shaik Gayaz Basha, Kadapa V. Income Tax Officer, Ward-1, Kadapa

ITA 820/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2459 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 19-08-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 03-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Set aside

Judgement Text

ITA NO 820 OF 2018 SHAIK GAYAZ BASHA KADAPA. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 820/HYD/2018 ASSESSMENT YEAR: 2013-14 SHRI SHAIK GAYAZ BASHA, KADAPA PAN:AWKPB7729D VS. INCOME TAX OFFICER, WARD-1 KADAPA (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI NILANJAN DEY, CIT-DR DATE OF HEARING: 19/08/2019 DATE OF PRONOUNCEMENT: 05/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2013-14 AGAIN ST THE ORDER OF THE CIT (A)-KURNOOL, DATED, 20.02.2018 . 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE APPEAL HAS TO BE SET ASIDE TO TH E FILE OF THE CIT (A) AS THE APPEAL HAS BEEN DISMISSED FOR NON-APPEAR ANCE OF THE ASSESSEE AND NOT ON MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 3. WE HAVE PERUSED THE RECORD AND FIND THAT THE ASS ESSEE HAS RAISED GROUNDS AGAINST REOPENING OF THE ASSESSM ENT, BUT THE CIT (A) HAS NOT ADJUDICATED SAID GROUNDS AT ALL AND HAS DISMISSED ITA NO 820 OF 2018 SHAIK GAYAZ BASHA KADAPA. PAGE 2 OF 2 THE APPEAL FOR NON-APPEARANCE OF THE ASSESSEE OR HI S REPRESENTATIVE. THEREFORE, WE DEEM IT FIT AND PROPE R TO REMAND THE ISSUE TO THE FILE OF THE CIT (A) WITH A DIRECTION T O RECONSIDER THE APPEAL OF THE ASSESSEE AND PASS A SPEAKING ORDER ON THE MERITS OF THE GROUNDS SO RAISED. THE ASSESSEE ALSO SHALL COOP ERATE WITH THE CIT (A) BY APPEARING AND FILING THE NECESSARY DETAI LS BEFORE HIM. APPEAL IS ACCORDINGLY TREATED AS ALLOWED FOR STATIS TICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPT. 2019. SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 5 TH SEPT. 2019. VINODAN/SPS COPY TO: 1 SHRI SHAIK GAYAZ BASHA , C/O CH. PARTHASARATHY & CO. 1-1- 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOKNAGAR, HYDERABAD 500020 2 ITO WARD-1 KADAPA 3 CIT (A)-KURNOOL 4 PR. CIT - KURNOOL 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER