Motilal Jain v. Asstt. Commissioner of Income-tax, Circle- 14(1), Hyderabad
[Citation -2019-LL-0905]

Citation 2019-LL-0905
Appellant Name Motilal Jain
Respondent Name Asstt. Commissioner of Income-tax, Circle- 14(1), Hyderabad
Court ITAT-Hyderabad
Relevant Act Income-tax
Date of Order 05/09/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags non-appearance • service of notice • application for adjournment • restoration of appeal
Bot Summary: 02.2018 dismissing the assessee s appeal in limini for non-appearance of the assessee or his representative. At the time of hearing, the learned Counsel for the assessee submitted the copies of the adjournment letters filed by the assessee before the CIT. He submitted that for the hearing on 2.2.2018, the learned Counsel for the assessee had appeared and filed an application for adjournment stating the reasons for such adjournment. Having regard to the rival contentions and the material on record, we find that the assessee had appeared before the CIT and sought adjournments on a number of occasions. On 7.2.2018, the CIT has issued a notice fixing the appeal for hearing as 12.2.2018 but the said notice was served on the assessee only on 28.2.2018. Without verifying whether the said notice was served on the assessee, the CIT has proceeded to dispose of the appeal on 13.2.2018. We set aside the order of the CIT with a direction to dispose of the appeal on merits after giving the assessee a fair opportunity of hearing. In the result, assessee s appeal is allowed for statistical purposes.


ITA No 863 of 2018 Motilal Jain Hyderabad. IN INCOME TAX APPELLATE TRIBUNAL Hyderabad B Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri A. Mohan Alankamony, Accountant Member ITA No.863/ Hyd/2018 Assessment Year: 2012-13 Shri Motilal Jain, Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 14(1) PAN:ACPJ9355Q Hyderabad (Appellant) (Respondent) Assessee by: Sri K.A. Sai Prasad Revenue by: Sri Y.V.S.T. Sai, CIT-DR Date of hearing: 26/08/2019 Date of pronouncement: 05/09/2019 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee s appeal for A.Y 2012-13 against order of CIT (A)-6, Hyderabad, dated,13.02.2018 dismissing assessee s appeal in limini for non-appearance of assessee or his representative. 2. At time of hearing, learned Counsel for assessee submitted copies of adjournment letters filed by assessee before CIT (A). He submitted that for hearing on 2.2.2018, learned Counsel for assessee had appeared and filed application for adjournment stating reasons for such adjournment. It was submitted that learned DR has acknowledged receipt of said adjournment letter but has not given further date of hearing. He submitted that vide notice dated 7.2.2018, hearing date was fixed as 12.02.2018 Page 1 of 3 ITA No 863 of 2018 Motilal Jain Hyderabad. but this notice was also received by assessee only on 28.2.2018 and in meantime, CIT (A), observing that assessee has not appeared and furnished necessary details, has dismissed assessee s appeal vide orders dated 13.02.2018. He, therefore, submitted that order of CIT (A) is without verification of facts and therefore, has to be set aside. 3. learned DR was also heard who relied upon orders of CIT (A). 4. Having regard to rival contentions and material on record, we find that assessee had appeared before CIT (A) and sought adjournments on number of occasions. On 7.2.2018, CIT (A) has issued notice fixing appeal for hearing as 12.2.2018 but said notice was served on assessee only on 28.2.2018. Without verifying whether said notice was served on assessee, CIT (A) has proceeded to dispose of appeal on 13.2.2018. Clearly, it is without verification of facts. Therefore, we set aside order of CIT (A) with direction to dispose of appeal on merits after giving assessee fair opportunity of hearing. 5. In result, assessee s appeal is allowed for statistical purposes. Order pronounced in Open Court on 5th Sept. 2019. Sd/- Sd/- (A.MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, dated 5th Sept. 2019. Vinodan/sps Page 2 of 3 ITA No 863 of 2018 Motilal Jain Hyderabad. Copy to: 1 Shri Motilal Jain C/o. Ch. Parthasarathy & Co. 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1 Ashokanagar, Hyderabad 500020 2 ACIT, Circle 14(1) 6th Floor, C Block IT Towers, AC Guards, Hydrabad 3 CIT (A)-6 Hyderabad 4 Pr. CIT 6 Hyderabad 5 DR, ITAT Hyderabad 6 Guard File By Order Page 3 of 3 Motilal Jain v. Asstt. Commissioner of Income-tax, Circle- 14(1), Hyderabad
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