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Income Tax Appellate Tribunal, HYDERABAD
Before: SHRI A. MOHAN ALANKAMONY
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A-SMC”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA No.345/Hyd/2017 Assessment Year: 2008-09 M/s. Hyndavi Cold Storage Vs. Income Tax Officer, Private Limited, Ward-2, Warangal, 11-23-1262, Desaipet Income Tax Office, Road, Gandhi Nagar, Station Road, Warangal – Warangal – 506602. 506002. PAN: AABCH 2340 C (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by: Sri K. Ravi Kiran, DR Date of hearing: 20/11/2019 Date of pronouncement: 11/12/2019 ORDER
This appeal is filed by the assessee against the order of the Ld. CIT(A)-3, Hyderabad in appeal No.733/ITO Ward-2 Wgl/CIT(A)-3/14- 15, dated 01/11/2016 passed U/s. 143(3) r.w.s 250(6) of the Act for the A.Y. 2008-09.
At the outset, the Ld. AR submitted before us that the Ld. CIT (A) has passed ex-parte order without providing sufficient opportunity to the assessee of being heard. It was therefore pleaded that the matter may be remitted back to the file of the Ld CIT (A) in order to provide one
more opportunity to the assessee to pursue the appeal. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued by stating that proper opportunities had been provided to the assessee of being heard, however, on the given dates of hearing, neither the assessee nor his Representative appeared before the Ld. CIT (A). It was further submitted that in the situation the Ld. CIT (A) had no other option but to pass ex-parte order on merits based on the materials available on record. Hence, it was pleaded that the order passed by the Ld. CIT(A) is in order and appeal of the assessee may be dismissed.
I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. from the facts of the case, it is apparent that the Ld. AR only preferred to submit written submissions and failed to appear before the Ld. CIT (A) at the time of hearing of the appeal. Therefore, the Ld. CIT (A) was left with no other option except to adjudicate the appeal ex-parte on merits based on the materials on record. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the prayer of the Ld. AR, in the interest of justice, I hereby remit the matter back to the file of Ld. CIT (A) in order to consider the appeal afresh by providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co-operate before the Ld. CIT
(A) in the proceedings failing which the Ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. It is ordered accordingly.
In the result, the appeal of the assessee is allowed for statistical purposes as indicated hereinabove.
Pronounced in the open Court on 11th December, 2019.
Sd/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER Hyderabad, Dated:11th December, 2019 OKK Copy to:- 1) M/s. Hyndavi Cold Storage Pvt Ltd., C/o. K.Vasantkumar, A.V. Raghu Ram, P. Vinod & M. Neelima Devi, Advocates, 610, Babukhan Estate, Basheerbagh, Hyderabad – 1. 2) Income Tax Officer, Ward-2, Warangal, Income Tax Office, Station Road, Warangal – 506002. 3) The CIT(A)-3, Hyderabad 4) The Pr. CIT-3, Hyderabad 5) The DR, ITAT, Hyderabad 6) Guard File