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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER S.S.GODARA, J.M. :
This assessee’s appeal for AY.2012-13 arises from the CIT(A)-3, Hyderabad’s order dated 11-10-2018 passed in case No.10272/DCIT-3(1)/CIT(A)-3/2017-18, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
Coming to assessee’s main pleadings CIT(A)’s action upholding the assessment findings disallowing its Section 80-IB deduction claim of Rs.2,47,33,809/- we find that it has also raised additional ground(s) that the Assessing Officer ought not to have computed Section 115JB MAT provisions once he had rejected its books of account.
Coupled with this, learned departmental representative took us to the CIT(A)’s order passed ex-parte after making it clear that assessee had failed to appear in lower appellate proceedings. He fails to dispute that there is no indication about actual service of the lower appellate hearing’s notice upon the assessee to this effect. Faced with this situation, we deem it appropriate to restore the assessee’s main Section 80-IB deduction disallowance ground as well as the foregoing additional ground(s) back to the CIT(A) for his afresh adjudication as per law within three effective opportunities of hearing. The assessee or its learned authorised representative shall appear before the CIT(A) on or before 30-09-2021; with all the relevant evidence, at its own risk and responsibility to be followed by three effective opportunities of hearing.
This assessee’s appeal is treated as allowed for statistical purposes in above terms.
Order pronounced in the open court on 11th June, 2021