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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
Assessment Year: 2015-16 Sri Sathya Sai Vs. Asst. Commissioner of Nigamagamam Trust, Income-tax, Hyderabad. Circle – 6(1), Hyderabad. PAN – AAHTS 6299J (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar, CIT-DR Date of hearing: 24/11/2021 Date of pronouncement: 26/11/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 6, Hyderabad’s order dated 09/01/2017 for AY 2015-16.
At the time of hearing of this appeal, none appeared on behalf of the assessee nor filed any adjournment petition. Therefore, we proceed to dispose off this appeal after hearing ld. DR and considering the facts available on record.
:- 2 -: Sri Sathya Sai Nigamagamam Trust, Hyd.
We have heard the ld. DR and perused the material on record as well as gone through the orders of revenue authorities. We find from the order of CIT(A) that the ld. AR filed written submissions before the CIT(A) and was absent on the date of hearing before the CIT(A), hence, the CIT(A) decided the appeal based on the written submissions filed by the assessee as well as the material available on record. We are, therefore, 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 assessee on merits by giving one more opportunity to the assessee to represent its case on merits before the CIT(A). Accordingly, the CIT(A) is directed to afford reasonable opportunity of being heard to the assessee and thereafter decide the appeals on merits. We direct the assessee to appear before CIT(A) with all the relevant evidences; at its 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 in above terms. Pronounced in the open court on 26th November, 2021.