Income Tax Appellate Tribunal - Hyderabad
Motilal Jain, Hyderabad vs Asst. Commissioner Of Income Tax, ... on 5 September, 2019
ITA No 863 of 2018 Motilal Jain Hyderabad.
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ' B ' Bench, Hyderabad
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri A. Mohan Alankamony, Accountant Member
ITA No.863/ Hyd/2018
Assessment Year: 2012-13
Shri Motilal Jain, Vs. Asstt. Commissioner of
Hyderabad Income Tax, Circle 14(1)
PAN:ACPJ9355Q Hyderabad
(Appellant) (Respondent)
Assessee by: Sri K.A. Sai Prasad
Revenue by: Sri Y.V.S.T. Sai, CIT-DR
Date of hearing: 26/08/2019
Date of pronouncement: 05/09/2019
ORDER
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)-6, Hyderabad, dated,13.02.2018 dismissing the assessee's appeal in limini for non-appearance of the assessee or his representative.
2. At the time of hearing, the learned Counsel for the assessee submitted the copies of the adjournment letters filed by the assessee before the CIT (A). He submitted that for the hearing on 2.2.2018, the learned Counsel for the assessee had appeared and filed an application for adjournment stating the reasons for such adjournment. It was submitted that the learned DR has acknowledged the receipt of the said adjournment letter but has not given the further date of hearing. He submitted that vide notice dated 7.2.2018, the hearing date was fixed as 12.02.2018 Page 1 of 3 ITA No 863 of 2018 Motilal Jain Hyderabad.
but this notice was also received by the assessee only on 28.2.2018 and in the meantime, the CIT (A), observing that the assessee has not appeared and furnished the necessary details, has dismissed the assessee's appeal vide orders dated 13.02.2018. He, therefore, submitted that the order of the CIT (A) is without verification of the facts and therefore, has to be set aside.
3. The learned DR was also heard who relied upon the orders of the CIT (A).
4. Having regard to the rival contentions and the material on record, we find that the assessee had appeared before the CIT (A) and sought adjournments on a number of occasions. On 7.2.2018, the CIT (A) has issued a notice fixing the appeal for hearing as 12.2.2018 but the said notice was served on the assessee only on 28.2.2018. Without verifying whether the said notice was served on the assessee, the CIT (A) has proceeded to dispose of the appeal on 13.2.2018. Clearly, it is without verification of the facts. Therefore, we set aside the order of the CIT (A) with a direction to dispose of the appeal on merits after giving the assessee a fair opportunity of hearing.
5. In the result, assessee's appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 5th Sept. 2019.
Sd/- Sd/-
(A.MOHAN ALANKAMONY) (P. MADHAVI DEVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, dated 5th Sept. 2019.
Vinodan/sps
Page 2 of 3
ITA No 863 of 2018 Motilal Jain Hyderabad.
Copy to:
1 Shri Motilal Jain C/o. Ch. Parthasarathy & Co. 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1 Ashokanagar, Hyderabad 500020 2 ACIT, Circle 14(1) 6th Floor, C Block IT Towers, AC Guards, Hydrabad 3 CIT (A)-6 Hyderabad 4 Pr. CIT - 6 Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File By Order Page 3 of 3