MEDIGENE PHARMA PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(3), HYDERABAD

PDF · subscribers
ITA 38/HYD/2019Status: DisposedITAT Hyderabad27 August 2021AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) 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 ex-parte order passed by the CIT(A). The assessee's counsel requested the matter be restored to the CIT(A)'s file for a decision on merits, agreeing to produce all relevant documents.

What were the issues?

Whether the CIT(A) should decide the appeal ex-parte without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 T. Chaitanya Kumar
For Respondent: Shri Rohit Mujumdar
Hearing: 26/08/2021Pronounced: 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) – 4, Hyderabad’s order dated 20/09/2018 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.

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 -: Medigene Phara Pvt. Ltd., Hyd.

interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The ld. AR undertook to produce all the relevant documents to substantiate his case before the CIT(A). 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 appeals 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.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →