Income Tax Appellate Tribunal - Hyderabad
Gati Kintetsu Express Private Limited, ... vs Acit, Circle-2(2), Hyderabad, ... on 11 January, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH 'B', HYDERABAD
BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER
AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER
ITA No. 992/Hyd/2017
Assessment Year: 2013-14
Gati Kintetsu Express Pvt. vs. Asst. Commissioner of
Ltd., Hyderabad. Income-tax, Circle - 2(2),
Hyderabad.
PAN - AAATFA 4163D
Appellant Respondent
Assessee by: Shri Y. Ratnakar
Revenue by: Shri Y.V.S.T. Sai
Date of hearing: 07/01/2019
Date of pronouncement: 11/01/2019
O RDE R
PER S. RIFAUR RAHMAN, AM:
This appeal filed by the assessee is directed against the order of CIT(A) - 2, Hyderabad, dated, 28/02/2018 for AY 2013-14.
2. In ground No. 1, the assessee contended that the CIT(A) erred in arbitrarily dismissing the appeal and confirming the assessment order dated 31/03/2016 computing the total income at Rs. 26,95,94,880/-.
3. Considered the rival submissions and perused the material on record. On perusal of order of CIT(A), we find that the CIT(A) extracted the findings of AO and submissions of assessee in his order and confirmed the order of AO. While confirming the order of AO on the additions made i.e. disallowance of depreciation on good will and disallowance of bad debts and irrecoverable balances written off, we find that 2 I.T.A. No. 992/H/17 Gati Kintetsu Express Pvt. Ltd., Hyd.
the CIT(A) without giving any finding on the issues confirmed the order of AO. The provisions of Section 250(6) of the Act require the Commissioner (Appeal) to dispose of the appeal in writing with reasoning. But, we find from the impugned order of Ld. CIT(A) who confirmed the order of AO without deciding the same on merit. Therefore, in this view of the matter, we are inclined to remit the matter ba ck to the file of Ld. CIT(A) with the direction to decide the issue s raised by assessee on merit with proper reasoning after giving reasonable opportunity of being heard to assessee. Thus, the grounds raised by the assessee are treated as allowed for statistical purposes.
4. In the result, appeal of the assessee is treated as allowed for statistical purposes.
Pronounced in the open court on 11 th January, 2019.
Sd/- Sd/-
(P. MADHAVI DEVI) (S. RIFAUR RAHMAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, dated 11 th January, 2019.
kv Copy forwarded to:
1. Gati Kintetsu Express Pvt. Ltd., Plot No. 20, Survey No. 12, Kothaguda, Kondapur, Hyderabad - 84
2. ACIT, Circle - 2(2), 5 th Floor, Signature Towers, Kothaguda, Kondapur, Hyderabad.
3. CIT(A) - 2, Hyderabad
4. Pr. CIT - 2, Hyderabad
5. The DR, ITAT, Hyderabad
6. Guard File 3 I.T.A. No. 992/H/17 Gati Kintetsu Express Pvt. Ltd., Hyd.
Description Date Intls
S.No.
1. Draft dictated on Sr.P.S./P.S
2. Draft placed before author Sr.P.S/PS
Draft proposed & placed JM/AM
3 before the second Member
4 Draft discussed/approved by JM/AM
second Member
5 Approved Draft comes to the Sr.P.S./P.S
Sr.P.S./PS
6. Kept for pronouncement on Sr.
P.S./P.S.
7. File sent to the Bench Clerk Sr.P.S./P.S
8 Date on which file goes to the
Head Clerk
9 Date of Dispatch of order