Resolute Electronics Private Limited, Hyderabad, Hyderabad v. DCIT, Circle-3(1), Hyderabad, Hyderabad

ITA 680/HYD/2017 | 2012-2013
Pronouncement Date: 28-05-2021 | Result: Allowed

Appeal Details

RSA Number 68022514 RSA 2017
Assessee PAN AABCR5515K
Bench Hyderabad
Appeal Number ITA 680/HYD/2017
Duration Of Justice 4 year(s) 1 month(s) 10 day(s)
Appellant Resolute Electronics Private Limited, Hyderabad, Hyderabad
Respondent DCIT, Circle-3(1), Hyderabad, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-A
Tribunal Order Date 28-05-2021
Date Of Final Hearing 21-04-2021
Next Hearing Date 21-04-2021
Last Hearing Date 06-08-2018
First Hearing Date 19-11-2020
Assessment Year 2012-2013
Appeal Filed On 17-04-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER I.T.A. NO. 680/HYD/2017 ASSESSMENT YEAR: 2012-13 M/S.RESOLUTE ELECTRONICS PRIVATE LIMITED HYDERABAD [PAN: AABCR5515K] VS DCIT CIRCLE-3(1) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI R.DIPAK DR DATE OF HEARING : 21-04-2021 DATE OF PRONOUNCEMENT : 28-05-2021 O R D E R PER S.S.GODARA J.M. : THIS ASSESSEES APPEAL FOR AY.2012-13 ARISES FROM TH E CIT(A)-3 HYDERABADS ORDER DATED 03-01-2017 PASSED IN CASE NO.0122/DCIT CIR-3(1)/CIT(A)-3/15-16 IN PROCEEDIN GS U/S.143(3) OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER AFFIRMING THE ASSESSING OFFICERS ACTI ON INTER ALIA ADDING UN-SECURED LOANS FOLLOWED SECTION 40(A)(IA) OTHER ITA NO. 680/HYD/2017 :- 2 -: EXPENSES AND DEPRECIATIONS DISALLOWANCE INVOLVING V ARYING SUMS OF MONEY; RESPECTIVELY HAS BEEN PASSED EX-PARTE . 3. LEARNED DEPARTMENTAL REPRESENTATIVE INVITED OUR ATTENTION TO PARA 4 PG.3 OF THE CIT(A)S ORDER THAT HE H AD AFFORDED NUMEROUS OPPORTUNITIES TO THE ASSESSEE. WE F IND THAT THERE IS NO INDICATION IN THE SAID DISCUSSION AS TO WHE THER THE CORRESPONDING LOWER APPELLATE HEARING NOTICES HAD BE EN ACTUALLY SERVED ON THE ASSESSEE OR NOT? FACED WITH THIS SITUATION WE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LI S BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATION ON MERITS WI THIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR S TATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD DATED: 28-05-2021 TNMM ITA NO. 680/HYD/2017 :- 3 -: COPY TO : 1.M/S.RESOLUTE ELECTRONICS PRIVATE LIMITED C/O.K.V ASANT KUMAR A.V.RAGHU RAM & P.VINOD ADVOCATES 610 BABUKHAN ESTATE BASHEERBAGH HYDERABAD. 2.THE DCIT CIRCLE-3(1) HYDERABAD. 3.CIT(APPEALS)-3 HYDERABAD. 4.PR.CIT-3 HYDERABAD. 5.D.R. ITAT HYDERABAD. 6.GUARD FILE.