Greenko Energies Private Limited., Hyderabad v. Dy. Commissioner of Income Tax, Circle-2(2)., Hyderabad

ITA 1407/Hyd/2017 | 2012-2013
Pronouncement Date: 05-05-2021 | Result: Allowed

Appeal Details

RSA Number 140722514 RSA 2017
Assessee PAN AAFCS7123L
Bench Hyderabad
Appeal Number ITA 1407/Hyd/2017
Duration Of Justice 3 year(s) 8 month(s) 28 day(s)
Appellant Greenko Energies Private Limited., Hyderabad
Respondent Dy. Commissioner of Income Tax, Circle-2(2)., Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 05-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-A
Tribunal Order Date 05-05-2021
Date Of Final Hearing 04-05-2021
Next Hearing Date 04-05-2021
Last Hearing Date 21-06-2018
First Hearing Date 21-09-2020
Assessment Year 2012-2013
Appeal Filed On 07-08-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE S MT. P. MADHAVI DEVI JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO. 1407 /H/20 1 7 ASSESSMENT YEAR: 20 12 - 13 GREENKO ENERGIES PVT. LTD. HYDERABAD. PAN AA FCS 7123 L ` DY. COMMISSIONER OF INCOME - TAX CIRCLE 2 ( 2 ) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY S MT. S. PRAVEENA DATE OF HEARING: 0 4 /0 5 /2021 DATE OF PRONOUNCEMENT: 05 /0 5 /2021 O R D E R PER L.P. SAHU A.M. : T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT( A ) - 2 HYDERABADS ORDER DATED 15 / 0 5 /201 7 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 INTEREST OF JUSTICE THE MATTER MAY BE RESTORED TO HIS FILE FOR ITA NO . 1407 /H YD/ 20 1 7 GREENKO ENERGIES PVT. LTD. HYD. : - 2 - : DECIDING VARIOUS GR OUNDS OF APPEAL ON MERITS. 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 ASS ESSEE ON MERITS. ACCORDINGLY THE CIT(A) IS DIRECTED TO AFFORD REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERITS. WE DIRECT THE ASSESSEE TO APPEAR BEFORE CIT(A) ON OR BEFORE 31 ST JULY 2021 WITH ALL THE RELEV ANT EVIDENCES; AT HIS 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. PRONOUNCED IN THE OPEN COURT ON 5 TH MAY 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD DATED : 5 TH MAY 20 2 1 . KV ITA NO . 1407 /H YD/ 20 1 7 GREENKO ENERGIES PVT. LTD. HYD. : - 3 - : C OPY TO : 1 M/S GREENKO ENERGIES PVT. LTD. PLOT NO. 1071 ROAD NO. 44 JUBILEE HILLS HYDERABAD 34. 2 DCIT CIRCLE 2 ( 2 ) ROOM NO. 513 5 TH FLOOR SIGNATURE TOWERS OPP. BOTANICAL GARDENS KONDAPUR HYDERABAD . 3 CIT( A ) - 2 HYDERABAD 4 PR. CIT 2 . HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE.