DSR INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1(4), HYDERABAD

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ITA 477/HYD/2021Status: DisposedITAT Hyderabad06 January 2022AY 2019-203 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for deciding the grounds of appeal on merits. The CIT(A) was directed to provide an opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A). The assessee's counsel requested the matter be restored to the CIT(A)'s file for a decision on merits, agreeing to produce all relevant documents.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte and if the matter should be remanded for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Ravi Bharadwaj
For Respondent: Shri Rohit Mujumdar
Hearing: 05/01/2022Pronounced: 06/01/2022

O R D E R PER BENCH: This appeal filed by the assessee is directed against CIT(A) – 11, Hyderabad’s order dated 23/09/2021 for AY 2019-20 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

2.

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte. Therefore, it would be in the :- 2 -: M/s DSR Infrastructure Pvt. Ltd., Hyd.

interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The ld. AR undertook to produce all the relevant documents to substantiate assessee’s case before the CIT(A). The learned DR agreed with the aforesaid statement of the learned AR.

3.

We have considered the facts of the case and the request made by the learned AR. We are of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits. Accordingly, the CIT(A) is directed to afford opportunity of being heard to the assessee and thereafter decide the appeal on merits. We direct the assessee to appear before CIT(A) with all the relevant evidences; at its own risk and responsibility to be followed by three effective opportunities of hearing.

4.

In the result, appeal of the assessee is treated as allowed for statistical purposes in above terms. Pronounced in the open court on 6th January, 2022.

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