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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad
Before: Shri A. Mohan Alankamony & Shri S.S. Godara
IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member & 1813/Hyd/2018 Assessment Years: 2010-11 & 2011-12 Varsha Viswanath Vs. The Asst. Commissioner of Properties Limited, Income Tax, Hyderabad. Central Circle 2(3), Hyderabad. PAN : AAACV7381A. (Appellant) (Respondent) Assessee by: Shri S. Ramarao. Revenue by: Shri Rajendra Kumar. Date of hearing: 16.02.2022 Date of pronouncement: 18.02.2022 O R D E R Per S. S. Godara, J.M.
These two assessee’s appeals for A.Ys. 2010-11 and 2011-12 arise against the Commissioner of Income Tax (Appeals) – 12, Hyderabad’s separate orders; both dated 29.06.2018 passed in case Nos.10440 & 10443/2017-18 involving proceedings u/s 143(3) r.w.s. 153A of the of Income Tax Act, 1961 [in short, ‘the Act’], respectively.
Heard both the parties. Case files perused.
Coming to the assessee’s main as well as additional substantive grounds challenging validity of section 153A proceedings and other various other issues on merits, it transpires during the course of hearing that the CIT(A)’s identical lower appellate orders have been passed exparte without even adverting to various factual as well as legal averments therein. Learned CIT DR has vehemently argued that the CIT(A) had afforded numerous opportunities to the assessee wherein it had choose not to appear. Be that as it may, the fact remains that the CIT(A)’s orders have nowhere dealt with all factual and legal aspects followed by detailed adjudication thereupon u/s 250(6) of the Act. Faced with this situation, we deem it appropriate to restore the assessee’s instant twin appeals back to the CIT(A) for his afresh appropriate adjudication within three effective opportunities of hearing. Ordered accordingly.
These two assessees’ appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in respective case files.
Order pronounced in the Open Court on 18th February, 2022.