Income Tax Appellate Tribunal - Hyderabad
Gvr Infra Projects Ltd., Hyd, Hyderabad vs Addl. Cit, Range-2, Hyd, Hyderabad on 13 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "B" BENCH: HYDERABAD
BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
AND
SHRI V. DURGA RAO, JUDICIAL MEMBER
ITA. No.764/Hyd/2016
Assessment Year: 2011-2012
GVR Infra Projects Limited, vs. Addl. Commissioner of Income
Plot No.231, Swamy Ayyappa Tax,
Society, Madhapur, Range-2,Signature Towers,
Hyderabad-500 081. Kondapur, Hyderabad.
PAN: AABCG 8066 C
(Appellant) (Respondent)
For Assessee: Shri S. Rama Rao
For Revenue : Shri R. Laxman, CIT-DR
Date of Hearing : 13.02.2018
Date of Pronouncement : 13.02.2018
ORDER
PER V. DURGA RAO, JM.
This appeal filed by the assessee and is directed against the order of Ld. CIT(A)-9, Hyderabad for the assessment year 2011-2012.
2. When this appeal is taken up for hearing, Ld Counsel for the assessee submitted that the assessee could not appear before the Ld. CIT(A), despite notice, due to the circumstances beyond its control and the first appellate authority passed an ex-parte order. He further submitted that Ld. CIT(A) dismissed the assessee's appeal by holding that no details were filed by the assessee in support of its contentions before the Assessing Officer. While dismissing the appeal, Ld. CIT(A) relied on the decision of the Hon'ble Apex Court in the case of CIT vs. B.N. Bhattacharjee and another (118 ITR 461) as well as the decision of Hon'ble MP High Court in Estate of Late Tukojirao Holkar vs. CIT (223 ITR 480) (MP). Explaining the above facts, Ld Counsel for the assessee 2 prayed that considering the principles of natural justice, one more opportunity may be granted to the assessee to substantiate its case before the Ld. CIT(A).
3. On the other hand, Learned Departmental Representative strongly relied on the order passed by the A.O.
4. We have heard both the sides, perused the record and gone through the orders passed by the authorities below. In this case, against the order of the A.O, assessee preferred an appeal before the first appellate authority. Though the Ld. CIT(A) issued notices, assessee did not appear before him and accordingly the assessee's appeal was dismissed on the ground of non-appearance. So far as the merits of the case, Ld. CIT(A) observed that assessee has not filed any evidence to support its contentions made before the Assessing Officer. Considering the factual matrix of the case as well as following the principles of natural justice, we are of the opinion, assessee should be given one more opportunity to substantiate its case before the Ld. CIT(A). Accordingly, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the Ld. CIT(A) with a direction to pass an order afresh in accordance with law after affording a reasonable opportunity to the assessee. We also direct the assessee to appear before the Ld. CIT(A) as per the date of hearing.
5. In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13th February, 2018.
Sd/- Sd/-
(B. RAMAKOTAIAH) (V. DURGA RAO)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, Dated: 13th February, 2018.
3
OKK, Sr.PS
Copy to
1. Sri S. Rama Rao, Advocate, Flat No.102, Shriya's Elegance, 3-6-643, Street No.9, Himayatnagar, Hyderabad - 500 029.
2. Addl. CIT, Range-2, Signature Towers, Kondappur, Hyderabad.
3. CIT (A)-9, Hyderabad.
4. Pr. CIT-2, Hyderabad.
5. DR, ITAT, Hyderabad.
6. Guard File