IMRAN BAIG MIRZA,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(2), HYDERABAD

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ITA 180/HYD/2020Status: DisposedITAT Hyderabad28 June 2021AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to examine the documents submitted by the assessee and provide a reasonable opportunity of hearing. The assessee was also directed to avoid unnecessary adjournments.

What were the facts?

The assessee's appeal arose from an order passed by the CIT(A) under Section 144 of the Income Tax Act. The assessee requested an opportunity to present all required documents to the CIT(A) for early disposal, denying any fraudulent activity.

What were the issues?

Whether the assessee should be granted another opportunity to present documents and be heard by the CIT(A) for a fair disposal of the appeal.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

For Appellant: Shri K.A.Sai Prasad

O R D E R Per L.P.Sahu, A.M. : This assessee’s appeal arises from the Commissioner of Income Tax-6, Hyderabad order dt.13.12.2019 passed in case No.10186/2019- 20/A3/CIT(A)-6 in proceedings under Section 144 of Income Tax Act, 1961 (‘the Act’).

2.

During the course of hearing, the learned AR of the assessee undertook that the assessee will produce all the documents as required by the CIT(A) for early disposal of the appeal. It is further stated that the assessee was not engaged in any fraudulent activity The learned Authorised Representative prayed that one more opportunity be provided to present its case with all the necessary documents before the CIT (A).

3.

On the other hand, the learned CIT-DR relied on the order of CIT (A) and strongly objected to the prayer of the assessee to send back to CIT(A).

4.

After hearing both sides and perusal of the orders of authorities below, considering the prayer of the ld. AR of the assessee, keeping in view of the facts and circumstances of the case as per grounds of appeal and interest of the justice, we restore the matter to CIT (A) to examine the documents as evidence submitted by the assessee afresh and the CIT (A) shall provide reasonable opportunity of hearing before deciding the appeal of the assessee, as per law. The assessee also directed not to seek unnecessary adjournments without cogent reasons.

Ordered accordingly.

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