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

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ITA 1780/HYD/2019Status: DisposedITAT Hyderabad26 April 2021AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte without confirming service of hearing notices. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2013-14 arose from an ex-parte order of the CIT(A) that confirmed the Assessing Officer's disallowances/additions. The CIT(A) order was passed without clear indication of proper notice service to the assessee.

What were the issues?

Whether the CIT(A) order was passed ex-parte without proper service of notice, and if so, whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 43B,Section 143(3)

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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

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