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Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A), Kurnool’s order dated 16/12/2019 for AY 2014-15 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.
At the time of hearing, none appeared on behalf of the assessee, therefore, we proceed to dispose of this appeal after hearing the ld. DR and the facts available on record.
:- 2 -: C. Gopal Reddy and Company, Yadiki.
We have heard the ld. DR and perused the material on record as well as gone through the orders of revenue authorities. The main grievance of the assessee in the ground of appeal is that the learned CIT(A) had decided the matters ex-parte, hence, the assessee was unable to represent its case before the CIT(A). 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. Accordingly, the CIT(A) is directed to afford opportunity of being heard to the assessee and thereafter decide the appeal 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.
In the result, appeal of the assessee is treated as allowed for statistical purposes in above terms. Pronounced in the open court on 9th December, 2021.