BELLA DESIGN CONCEPT,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-81), HYDERABAD

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ITA 204/HYD/2020Status: DisposedITAT Hyderabad28 June 2021AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for a fresh examination of the assessee's documents and to provide a reasonable opportunity of hearing. The assessee was also cautioned against seeking unnecessary adjournments.

What were the facts?

The assessee's appeal was filed against the CIT(A) order. The assessee did not appear, but requested one more opportunity to present their case. The revenue opposed this request.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) and whether the CIT(A) order needs to be re-examined.

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.

O R D E R Per L.P.Sahu, A.M. : This assessee’s appeal arises from the Commissioner of Income Tax-2, Hyderabad order dt.20.12.2019 passed in case No.10208/2018- 19/CIT(A)-2 in proceedings under Section 144 of Income Tax Act, 1961 (‘the Act’).

2.

None appeared on behalf of the assessee. The assessee submitted vide grounds of appeal that one more opportunity

may be provided to meet the ends of justice. The learned DR relied on the order of CIT (A) and strongly objected to the prayer of the assessee to send back to CIT(A).

3.

After considering the material on record and perusal of the orders of authorities below, considering the prayer of the assessee on the grounds of appeal, keeping in view of the facts and circumstances of the case 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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