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Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA & SHRI L. P. SAHUShri Somi Reddy Sheri, Shri A. Venkateswara Rao,
Appellant By : Shri S. Rama Rao. Respondent By : Shri Rohit Majumdar. (D.R.) (Assessment Year : 2010-11) Shri Gillella China Reddy, Hyderabad. PAN AZVPG 2137L …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 7(1), Hyderabad. …..Respondent. Appellant By : None. Respondent By : Shri Rohit Majumdar. (D.R.) Date of Hearing : 25.05.2021. Date of Pronouncement : 23.06.2021. O R D E R Per Shri S.S. Godara, J.M. : These four assessee's appeals for Assessment Years 2012-13, 2013-14, 2014-15 & 2010-11 arise against the Commissioner of Income Tax (A)-3, Hyderabad dt.10.07.2018 passed in case No.0646/ITO-1/SYP/CIT(A)- 3/2016-17; CIT(A)-3, Hyderabad dt.19.02.2018 passed in case No.0180/DCIT-3(1)/Hyd/CIT(A)-3/2016-17; CIT(A)-4, Hyderabad dt.30.11.2018 passed in case No.10318/16- 17/ITO, Wd.5(3)/CIT(A)-4/Hyd/18-19; CIT(A)-3 dt.15.02.2019 passed in case No. 01071ACIT-7(1)/CIT(A)- 3/2017-18 involving proceedings u/s. 144 r.w.s.147 in first 3 ITA Nos.2087, 1521/Hyd/2018; 139/Hyd/2019 & 696/Hyd/2019. and last and 143(3) of the Income Tax Act, 1961 ('the Act') in second and third cases; respectively.
Heard the assessees as well as the Revenue’s submissions in all of these respective appeals. None appeared at the assessee's behest. Case files perused.
It emerges at the outset from a perusal of all the instant case files that the CIT(A)’s respective lower appellate orders under challenge have been passed exparte i.e. in assessee's absence followed by absence of any adjudication on merit in tune with section 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication.
Revenue has sought to buttress the point that the corresponding assessees's appeals had not been e-filed so as to be adjudicated on merits. We find no merit or any substance in the Revenue’s instant argument prima facie since the concerned CIT(A)’s do not seem to have put the corresponding assessee(s) on notice so as to rectify the foregoing technical default. We therefore hold in the interest of natural justice that all these assessees's deserve afresh hearing(s) before the CIT(A). We order accordingly. The assessee(s) or their learned representatives, as the case may be, shall appear before the CIT(A) on or before 31.10.2021; with all the relevant detailed evidence, at their own risk and responsibility to be followed by three effective opportunities of hearing. Ordered accordingly. We make it 4 1521/Hyd/2018; 139/Hyd/2019 & 696/Hyd/2019. clear before parting that we have passed a common order in all these files/cases after considering identical technical aspects without any adjudication on merits.
These assessee's appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in respective files. Order pronounced in the open court on 23rd June,2021. Sd/- Sd/- (L.P. SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt.23.06.2021. * Reddy gp Copy to :
1. 1. i) Sri Somi Reddy Sheri, Maddirala Village, Noothankal Mandal, Suryapet. ii) Sri A. Venkateswar Rao, Plot No.16, Anupuram Colony, ECIL, Hyderabad. iii) Smt. Ashraf Firozbhai Jivani, 504, 2nd Floor, Raghavendra Mishra, Golden Crown, CA Lane, Abids, Hyderabad-500 004. iv) Sri ChinnaReddy Gillella, 601, SouthBlock, My Home Glory Apartment, Masab Tank, Hyderabad-500 004 2. i) ITO, Ward 1, Suryapet. ii) DCIT, Cir. 3(1), Hyderabad. iii) ITO, Ward 5(3), Hyderabad. iv) ACIT, Circle 7(1), Hyderabad.