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Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD
Before: SHRI A. MOHAN ALANKAMONY & SHRI S.S. GODARA
This appeal is filed by the assessee against the order of the Ld. CIT(A)-3, Hyderabad in appeal No. 0126/ITO-7(3)/Hyd/CIT(A)-3/2017- 18, dated 08/02/2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2010-11.
2. The assessee has raised five grounds in his appeal and they are extracted herein below for reference:
“1. The Learned first appellate authority dismissing the appeal is not correct either in law or on facts and in both.
The Learned First Appellate Authority is not justified in not giving proper opportunity of being heard.
The Learned First Appellate Authority failed to appreciate the legal position that initiation of proceedings U/s. 147 for the second time on the same set of facts is invalid. 4. The Learned First Appellate Authority is not justified in confirming addition of Rs. 73,14,314/- made U/s. 50C of the Act. 5. The appellate craves leave to add or alter or amend any of the grounds at the time of hearing of appeal.” “…….. 3. At the outset, it has come to our notice that the Ld. CIT (A) has passed ex-parte order without providing proper opportunity to the assessee of being heard.
On perusing the facts of the case and considering the issues involved in the appeal, in the interest of justice, We hereby remit the matter back to the file of Ld. CIT (A) in order to consider the appeal afresh on merits by providing one more opportunity to the assessee of being heard. At the same breath, We also hereby caution the assessee to promptly co-operate before the Ld. CIT (A) in the proceedings failing which the Ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove.
Pronounced in the open Court on the 16th September, 2021.