CHARAN KUMAR JONNAGADLA (HUF), MADANAPALLE vs. INCOME TAX OFFICER, WARD-1, MADANAPALLE

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ITA 210/HYD/2020Status: DisposedITAT Hyderabad28 June 2021AY 2006-074 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to examine the submitted documents and provide a reasonable opportunity of hearing. The assessee was directed not to seek unnecessary adjournments.

What were the facts?

The assessee requested an opportunity to present documents to the CIT(A) for early disposal of their appeal, asserting no fraudulent activity. The Revenue objected to sending the matter back to the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to present evidence before the CIT(A) for proper adjudication of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri S. Rama Rao

O R D E R Per L.P.Sahu, A.M. : This assessee’s appeal arises from the Commissioner of Income Tax, Tirupati order dt.13.11.2019 passed in case No.10631/2014- 15/CIT(A)/TPT in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’) on the following grounds of appeal :

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 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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