Quliqutbsha medical & General , Hyderabad V. Income Tax Officer, Ward-7(3), Hyderabad

ITA 926/Hyd/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9907 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Section: 201

Judgement Text

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I TA NO . 926 / HYD/201 9 ASSESSMENT YEAR: 2 0 10 - 11 QULIQUTBSHA MEDICAL & GENERAL, HYDERABAD. PAN A AA FQ 0792 M VS. INCOME - TAX OFFICER, WARD 7 ( 3 ), HYDERABAD. A PPELLANT RESPONDENT ASSESSEE BY: S H RI MOHD. AFZAL REVENUE BY: S HRI NILANJAN DEY DATE OF HEARING: 1 8 / 12 / 201 9 DATE OF PRONOUNCEMENT: 19 / 12 /201 9 O R D E R PER P. MADHAVI DEVI, J.M.: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT( A ) 12 , HYDERABAD DATED 07 /0 2 /201 9 FOR AY 20 10 - 11 CONFIRMING THE DISALLOWANCES MADE U/S 40(B)(II) OF RS. 2,40,000/ - AND U/S 40(A ) (IA) OF RS. 1,91,700/ - . 2. AT THE OUTSET, IT IS SEEN THAT BOTH THE ASSESSMENT ORDER AS WELL AS THE ORDER OF CIT(A) ARE PASSED EX - PARTE QUA ASSESSEE. WE FIND THAT THIS IS THE SECOND ROUND OF LITIGATION AND THE ASSESSEE , FOR THE REASONS BEST KNOWN TO IT , HAS NOT APPEARED BEFORE THE AUTHORITIES BELOW. HOWEVER, IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF THE AO SUBJECT TO THE ASSES SEE PAY ING COST OF RS. 500/ - TO THE PMS RELIEF FUND ON OR BEFORE 15 TH JANUARY, 2020 AND THEREAFTER , THE AO SHALL COMPLETE THE ASSESSMENT AFTER HEARING THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO I.T.A. NO. 926 /HYD/1 9 QULIQUTBSHA MEDICAL & GENERAL, HYD. 2 FILE ALL THE RELEVANT DETAILS BEFORE THE AO AND COOPERATE WITH THE AO FOR EARLY COMPLETION OF THE ASSESSMENT PROCEEDINGS. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER , 2019. SD/ - SD/ - (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER ( P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DATED 19 TH DECEMBER , 201 9. KV COPY FORWARDED TO: 1. QULIQUTBSHA MEDICAL & GENERAL . C/O MOHD. AFZAL, ADVOCATE, 11 - 5 - 465, SHERSONS RESIDENCY, FLAT NO. 402, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500 004. 2 . IT O , WARD 7 ( 3 ), SIGNATURE TOWERS, KONDAPUR, HYDERABAD . 3 . CIT(A) - 12 , HYDERABAD. 4. 5. PR. CIT III , HYDERABAD. THE DR, ITAT, HYDERABAD 6 . GUARD FILE