AVON LIFESCIENCES LIMITED (ERSTWHILE AVON ORNANICS LIMITED ),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD

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ITA 604/HYD/2020Status: DisposedITAT Hyderabad08 October 2021AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the matter to the file of the first appellate authority (CIT(A)) to decide the appeal on merits after affording a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal was filed against the CIT(A)'s order for AY 2012-13. The assessee did not appear for the hearing before the ITAT.

What were the issues?

Whether the CIT(A) should have decided the appeal ex-parte without providing sufficient opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Rohit Mujumdar
Hearing: 29/09/2021Pronounced: 08/10/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 2, Hyderabad’s order dated 16/09/2020 for AY 2012-13 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

2.

None appeared on behalf of the assessee at the time of hearing of this appeal, therefore, we proceed to dispose of :- 2 -: Avon Lifesciences Ltd., Hyd.

the appeal after hearing the ld. DR and considering the facts available on record.

3.

After hearing the ld. DR and perusing the material available on record as well as the orders of revenue authorities, we find that the ld. CIT(A) decided the appeal of the ex-parte after considering the written submissions filed by the assessee before him. We 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) with all the relevant evidences to substantiate its case; at its own risk and responsibility to be followed by three effective opportunities of hearing.

4.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 8th October, 2021.

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