What did the Tribunal hold?

The Tribunal decided to restore the matter to the file of the first appellate authority (CIT(A)) to provide the assessee with another opportunity to present their case on merits.

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared, nor was an adjournment sought. The Tribunal proceeded to hear the Revenue's representative.

What were the issues?

The primary issue was the assessee's absence during the appeal hearing before the ITAT, leading to a decision to grant a fresh opportunity before the lower appellate authority.

Sri Sathya Sai Nigamagamam Trust vs ACIT | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Rohit Mujumdar, CIT-DR

Hearing: 24/11/2021Pronounced: 26/11/2021

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.

SRI SATHYA SAI NIGAMAGAMAM TRUST,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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