VENKATA BALAJI STEEL ROLLING MILLS PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(3), HYDERABAD

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ITA 2196/HYD/2018Status: DisposedITAT Hyderabad20 November 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the appeal back to the CIT(A). The CIT(A) was directed to decide the appeal on its merits after providing the assessee with a fair opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-representation. The assessee then filed an appeal before the ITAT, seeking an early hearing.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-representation without deciding the issue on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 01/11/2019Pronounced: 20/11/2019

Per Smt. P. Madhavi Devi, J.M.

This is assessee’s appeal for the A.Y 2012-13 against the order of the CIT (A)-5, Hyderabad, dated 28.9.2018.

2.

The assessee had filed an application for an early hearing of the appeal. At the time of hearing, it is submitted that the CIT (A) has dismissed the appeal for non-representation of the case by the assessee and has not decided the issue on merits. Upon hearing both the parties and upon perusal of the record, we notice that the CIT (A) has dismissed the appeal for non- appearance of the assessee and has not decided the same on merits. Therefore, we are inclined to set aside the appeal to the file of the CIT (A) with a direction to dispose of the appeal on merits after giving the assessee a fair opportunity of hearing. Page 1 of 2

ITA No 2196 of 2018 Venkata Balaji Steel Rolling Mills P Ltd Hyderabad.

3.

In the result, assessee’s appeal is treated as allowed for statistical purposes.

Order pronounced in the Open Court on 20th November, 2019.

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

Hyderabad, dated 20th November, 2019. Vinodan/sps

Copy to:

1 Venkat Balaji Steel Rolling Mills P Ltd, 21-2-631 Urdu Gali, Pathergatti, Hyderabad 500002 2 ITO Ward 17(3) Hyderabad 3 CIT (A)-5 Hyderabad 4 Pr. CIT – 5 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

Page 2 of 2

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