Koka Sai Sujatha , Secundrabad V. Income Tax Officer, Ward-10(2), Hyderabad

ITA 977/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7065 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A VENKATA RAO
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 13

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 ITA NO. 977 /H/2019 ASSESSMENT YEAR: 2012 - 13 S MT. KOKA SAI SUJATHA HYDERABAD [PAN: A HXPK7978F ] VS. INCOME TAX OFFICER WARD 1 0 ( 2 ) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI A. VENKATA RAO DATE OF HEARING: 1 8 /08/2021 DATE OF PRONOUNCEMENT: 24 /08/2021 O R D E R PER L.P. SAHU, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) 6 , HYDERABADS ORDER, DATED 2 9/0 3 /2019 FOR AY 2012 - 13 INVOLVING PROCEEDINGS U/S 143(3) R . W.S. 147 OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HEARD LD.DR SRI A. VENKATA RAO ON BEHALF OF THE REVENUE. 3. HOWEVER, IN THE GROUNDS OF APPEAL THE ASSESSEE POIN TED OUT THAT THE LD.CIT(A) HAS ERRED IN PASSING EX PARTE ORDER I TA NO. 977 /HYD /2019 SMT. KOKA SAI SUJATHA,HYD : - 2 - : WHICH IS CONTRARY TO PROVISIONS U/S 250(6) OF THE ACT AND VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 3.1. LD.DR DID NOT BRING ANY CONTRARY MATERIAL ON RECORD. 4. WE HAVE CONSIDERED THE F ACTS OF THE CASE AND GROUNDS OF APPEAL . AS ASSESSEE SUBMITTED IN HIS GROUNDS OF APPEAL THAT THE CIT(A) HAS PASSED EX PARTE ORDER, W E ARE OF THE VIEW THAT INTEREST 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 ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A ) ON OR BEFORE 30 TH NOVEMBER, 2021 WITH ALL THE RELEVANT EVIDENCES; AT HIS OWN RISK AND RESPONSIBILITY TO BE FOLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT ON 24 TH AUGUST, 2021. SD/ - SD/ - (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 24 TH AUGUST, 2021. *GMV I TA NO. 977 /HYD /2019 SMT. KOKA SAI SUJATHA,HYD : - 3 - : COPY TO : 1 SMT KOKA SAI SUJATHA, C/O SRI S. SYAM SUNDER RAO, ADVOCATE, PLOT NO. 265/T, SARASWATHI NAGAR, SAIDABAD, HYDERABAD 500 059 , TELANGANA. 2 ITO, WARD 1 0 ( 2 ), HYDERABAD. 3 ACIT, RANGE 1 0 , HYDERABAD 4 CIT(A) 6 , HYDERABAD. 5 PR. CIT - 6 , HYDERABAD 6 ITAT, DR, HYDERABAD. 7 GUARD FILE. I TA NO. 977 /HYD /2019 SMT. KOKA SAI SUJATHA,HYD : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER