SRINITHYA EXPORTS PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(3), HYDERABAD

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ITA 1872/HYD/2018Status: DisposedITAT Hyderabad27 August 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the first appellate authority for deciding the grounds of appeal on merits. The CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal was directed against an order of the CIT(A) for AY 2014-15 concerning proceedings under Section 271B. The CIT(A) had decided the matters ex-parte.

What were the issues?

Whether the ex-parte decision of the CIT(A) was justified and if the assessee should be given an opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 271B

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 Appellant: Shri P. Murali Mohana Rao
For Respondent: Shri Rohit Mujumdar
Hearing: 25/08/2021Pronounced: 27/08/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 3, Hyderabad’s order dated 18/06/2018 for AY 2014-15 involving proceedings u/s 271B of the Income Tax Act, 1961 ; in short “the Act”.

2.

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte. Therefore, it would be in the :- 2 -: M/s Srinithya Exports Pvt. Ltd., Hyd.

interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The learned DR agreed with the aforesaid statement of the learned AR.

3.

We have considered the facts of the case and the request made by the learned AR. 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) on or before 30th November, 2021 with all the relevant evidences; at his 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 27th August, 2021.

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