QULIQUTBSHA MEDICAL & GENERAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(3), HYDERABAD

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ITA 926/HYD/2019Status: DisposedITAT Hyderabad19 December 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to remand the issue to the Assessing Officer (AO) for a fresh assessment. This was subject to the assessee paying a cost and cooperating with the AO.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which confirmed disallowances under sections 40(b)(ii) and 40(a)(ia). Both the assessment order and the CIT(A)'s order were passed ex-parte.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified and if the assessee should be given an opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 40(b)(ii),Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Appellant: Shri Mohd. Afzal
For Respondent: Shri Nilanjan Dey
Hearing: 18/12/2019Pronounced: 19/12/2019

IN THE INCOME TAX A PPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER

ITA No. 926/Hyd/2019 Assessment Year: 2010-11 Quliqutbsha Medical & vs. Income-tax Officer, General, Hyderabad. Ward – 7(3), Hyderabad. PAN – AAAFQ 0792 M Appellant Respondent Assessee by: Shri Mohd. Afzal Revenue by: Shri Nilanjan Dey Date of hearing: 18/12/2019 Date of pronouncement: 19/12/2019 O R D E R PER P. MADHAVI DEVI, J.M.:

This is an appeal filed by the assessee against the order of CIT(A) – 12, Hyderabad dated 07/02/2019 for AY 2010-11 confirming the disallowances made u/s 40(b)(ii) of Rs. 2,40,000/- and u/s 40(a)(ia) of Rs. 1,91,700/-.

2.

At the outset, it is seen that both the assessment order as well as the order of CIT(A) are passed ex-parte qua assessee. We find that this is the second round of litigation and the assessee, for the reasons best known to it, has not appeared before the authorities below. However, in the interest of justice, we deem it fit and proper to remand the issue to the file of the AO subject to the assessee paying cost of Rs. 500/- to the PM’s Relief Fund on or before 15 th January, 2020 and thereafter, the AO shall complete the assessment after hearing the assessee. The assessee is also directed to

2 I.T.A. No. 926/Hyd/19 Quliqutbsha Medical & General, Hyd.

file all the relevant details before the AO and cooperate with the AO for early completion of the assessment proceedings.

3.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 19th December, 2019.

Sd/- Sd/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Hyderabad, dated 19th December, 2019. kv

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