Motilal Jain, Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

ITA 863/Hyd/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2460 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 29 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: 26-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: K A SAI PRASAD
• Keywords: Set aside

Judgement Text

ITA NO 863 OF 2018 MOTILAL JAIN HYDERABAD. PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.863/ HYD/2018 ASSESSMENT YEAR: 2012-13 SHRI MOTILAL JAIN, HYDERABAD PAN:ACPJ9355Q VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 14(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI K.A. SAI PRASAD REVENUE BY : SRI Y.V.S.T. SAI, CIT-DR DATE OF HEARING: 26/08/2019 DATE OF PRONOUNCEMENT: 05/09/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2012-13 AGAIN ST THE ORDER OF THE CIT (A)-6, HYDERABAD, DATED,13.02. 2018 DISMISSING THE ASSESSEES APPEAL IN LIMINI FOR NON- APPEARANCE OF THE ASSESSEE OR HIS REPRESENTATIVE. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THE COPIES OF THE ADJOURNMENT LE TTERS FILED BY THE ASSESSEE BEFORE THE CIT (A). HE SUBMITTED THAT FOR THE HEARING ON 2.2.2018, THE LEARNED COUNSEL FOR THE ASSESSEE H AD APPEARED AND FILED AN APPLICATION FOR ADJOURNMENT STATING TH E REASONS FOR SUCH ADJOURNMENT. IT WAS SUBMITTED THAT THE LEARNED DR HAS ACKNOWLEDGED THE RECEIPT OF THE SAID ADJOURNMENT LE TTER BUT HAS NOT GIVEN THE FURTHER DATE OF HEARING. HE SUBMITTED THAT VIDE NOTICE DATED 7.2.2018, THE HEARING DATE WAS FIXED A S 12.02.2018 ITA NO 863 OF 2018 MOTILAL JAIN HYDERABAD. PAGE 2 OF 3 BUT THIS NOTICE WAS ALSO RECEIVED BY THE ASSESSEE O NLY ON 28.2.2018 AND IN THE MEANTIME, THE CIT (A), OBSERVI NG THAT THE ASSESSEE HAS NOT APPEARED AND FURNISHED THE NECESSA RY DETAILS, HAS DISMISSED THE ASSESSEES APPEAL VIDE ORDERS DAT ED 13.02.2018. HE, THEREFORE, SUBMITTED THAT THE ORDER OF THE CIT (A) IS WITHOUT VERIFICATION OF THE FACTS AND THEREFORE, HAS TO BE SET ASIDE. 3. THE LEARNED DR WAS ALSO HEARD WHO RELIED UPON TH E ORDERS OF THE CIT (A). 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAD APPEARED B EFORE THE CIT (A) AND SOUGHT ADJOURNMENTS ON A NUMBER OF OCCASION S. ON 7.2.2018, THE CIT (A) HAS ISSUED A NOTICE FIXING TH E APPEAL FOR HEARING AS 12.2.2018 BUT THE SAID NOTICE WAS SERVED ON THE ASSESSEE ONLY ON 28.2.2018. WITHOUT VERIFYING WHETH ER THE SAID NOTICE WAS SERVED ON THE ASSESSEE, THE CIT (A) HAS PROCEEDED TO DISPOSE OF THE APPEAL ON 13.2.2018. CLEARLY, IT IS WITHOUT VERIFICATION OF THE FACTS. THEREFORE, WE SET ASIDE THE ORDER OF THE CIT (A) WITH A DIRECTION TO DISPOSE OF THE APPEAL O N MERITS AFTER GIVING THE ASSESSEE A FAIR OPPORTUNITY OF HEARING. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPT. 2019. SD/- SD/- (A.MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 5 TH SEPT. 2019. VINODAN/SPS ITA NO 863 OF 2018 MOTILAL JAIN HYDERABAD. PAGE 3 OF 3 COPY TO: 1 SHRI MOTILAL JAIN C/O. CH. PARTHASARATHY & CO. 1- 1-298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1 ASHOKANAGAR, HYD ERABAD 500020 2 ACIT, CIRCLE 14(1) 6 TH FLOOR, C BLOCK IT TOWERS, AC GUARDS, HYDRABAD 3 CIT (A)-6 HYDERABAD 4 PR. CIT 6 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER