NOEL PHARMA INDIA PRIVATE LIMITED ,HYDERABAD vs DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

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

Before: SHRI S.S. GODARA & SHRI LAXMI PRASAD SAHU

O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2013-14 arises from the Commissioner of Income Tax (Appeals)-4, Hyderabad’s order dt.30.09.2019 passed in case No.10746/16-17/DCIT, Cir-16(1),Hyd./CIT(A)-4/Hyd/19-20 in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).

Case file perused. None appeared at the assessee's behest.

It transpires at the outset that the CIT(A) lower appellate order under challenge confirming the Assessing Officer’s action making various disallowances/additions in respect of ESI, EPF and Professional Tax u/s. 43B of the Act; involving sums, respectively, has been passed exparte without any indication in para 4 thereof that the corresponding notices of hearing had been actually served on the tax payer or not. Faced with this situation, we deem it appropriate to restore all the instant grounds back to the CIT(A) for afresh adjudication as per law within three effective opportunity of hearing.

This assessee's appeal is allowed for statistical purposes in above terms.

NOEL PHARMA INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD