Sreyas Educational Society , Hyderabad v. Asst. Commissioner of Income Tax, (Exemptions)-3, Hyderabad

ITA 1195/Hyd/2019 | 2016-2017
Pronouncement Date: 17-03-2021 | Result: Allowed

Appeal Details

RSA Number 119522514 RSA 2019
Assessee PAN AAGAS1798E
Bench Hyderabad
Appeal Number ITA 1195/Hyd/2019
Duration Of Justice 1 year(s) 7 month(s) 22 day(s)
Appellant Sreyas Educational Society , Hyderabad
Respondent Asst. Commissioner of Income Tax, (Exemptions)-3, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-B
Tribunal Order Date 17-03-2021
Last Hearing Date 17-02-2021
First Hearing Date 17-02-2021
Assessment Year 2016-2017
Appeal Filed On 25-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER I.T.A. NO. 1195/HYD/2019 ASSESSMENT YEAR: 2016-17 SREYAS EDUCATIONAL SOCIETY HYDERABAD [PAN: AAGAS1798E] VS THE ASST. DIRECTOR OF INCOME TAX (EXEMPTIONS)-3 HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MD.AFZAL AR FOR REVENUE : SHRI ROHIT MUJUMDAR DR DATE OF HEARING : 17-02-2021 DATE OF PRONOUNCEMENT : 17-03-2021 O R D E R PER S.S.GODARA J.M. : THIS ASSESSEES APPEAL FOR AY.2016-17 ARISES FROM TH E CIT(A)-9 HYDERABADS ORDER DATED 13-06-2019 PASSED IN APPEAL NO.10039/CIT(A)-9/HYD/2017-18 IN PROCEEDINGS U/S.143(1) OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. HEARD BOTH PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S ORDER UND ER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION MA KING ADDITION OF ASSESSING TOTAL INCOME AT RS.93 91 190/- CULMINATING IN DEMAND OF RS.34 23 826/- HAS BEEN PA SSED EX- PARTE WITHOUT CONDONING THE CORRESPONDING DELAY. ITA NO. 1195/HYD/2019 :- 2 -: 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE TH AT THERE IS NO INDICATION IN THE CIT(A)S ORDER TO WHETHER THE ASSESSEE HAD BEEN ACTUALLY SERVED THE RELEVANT NOTICE O F HEARING OR NOT. AND THAT THE CIT(A) HAS NOT EVEN ADJUD ICATED UPON MERITS OF THE ISSUES AS CONTEMPLATED U/S.250(6) OF THE ACT. WE DEEM IT APPROPRIATE IN THESE FACTS AND CIRCUMS TANCES THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ISSUES RAISED HEREIN ARE RESTORED BACK TO THE CIT(A) FOR HIS FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUN ITIES OF HEARING. WE ORDER ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD DATED: 17-03-2021 TNMM ITA NO. 1195/HYD/2019 :- 3 -: COPY TO : 1.SREYAS EDUCATIONAL SOCIETY. C/O.MOHD.AFZAL ADVOC ATE FLAT NO.402 SHERSON'S RESIDENCY 11-5-465 CRIMINA L COURT ROAD RED HILLS HYDERABAD. 2.THE ASST.DIRECTOR OF INCOME TAX (EXEMPTIONS)-3 HYDERABAD. 3.CIT(APPEALS)-9 HYDERABAD. 4.CIT(EXEMPTIONS) HYDERABAD. 5.D.R. ITAT HYDERABAD. 6.GUARD FILE.