SRI RAJARAJESWARI RICE INDUSTRIES,NELLORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1, NELLORE

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ITA 474/HYD/2021Status: DisposedITAT Hyderabad20 January 2022AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's grounds of appeal back to the CIT(A) for fresh adjudication. This was done to uphold the principles of natural justice, with the condition that the assessee cooperates with the CIT(A).

What were the facts?

The assessee's appeals for assessment years 2016-17 to 2018-19 were filed against orders passed by the CIT(A) under Section 143(3) r.w.s. 153A. The assessee contended that the CIT(A) did not provide sufficient opportunity of hearing and passed an ex-parte order.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing sufficient opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

Before: SHRI A. MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY

For Appellant: Shri M.V. Prasad, C.A

O R D E R Per Shri Duvvuru RL Reddy, J.M. : These three assessee’s appeals for Asst. Years 2016-17 to 2018-19 arise from the orders of Commissioner of Income Tax (Appeals)-12, Hyderabad all dt.28.10.2021 under Section 143(3) r.w.s. 153A of Income Tax Act, 1961 (‘the Act’). Since common issues are involved in these appeals, consolidated order is being passed for the sake of convenience and brevity.

2 to 476/Hyd/2021 2. At the outset, learned authorized representative of the assessees submitted that the first appellate authority has not provided sufficient opportunity of hearing and order passed exparte. He prayed that the appeal may be remitted back to the file of CIT(A) for fresh adjudication after affording adequate opportunity of hearing to the assessee.

3.

Learned departmental representative relied on the CIT(A)’s order and submitted that the assessee deliberately did not appear before the CIT(A). Therefore, the CIT(A) has passed order after considering the material available on record.

4.

We have heard both the parties and perused the material available on record. After considering the submissions of both the parties, in order to meet the principles of natural justice, we restore the assessee's grounds of appeal back to the CIT(A) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. The assessee or their

4. These assessee's appeals are allowed for statistical purposes. A copy of this common order be placed in the respective files.

Order pronounced in the open court on 20th Jan.,2022.

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