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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) – 2, Hyderabad’s order dated 16/09/2020 for AY 2012-13 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.
None appeared on behalf of the assessee at the time of hearing of this appeal, therefore, we proceed to dispose of :- 2 -: Avon Lifesciences Ltd., Hyd.
the appeal after hearing the ld. DR and considering the facts available on record.
After hearing the ld. DR and perusing the material available on record as well as the orders of revenue authorities, we find that the ld. CIT(A) decided the appeal of the ex-parte after considering the written submissions filed by the assessee before him. We are 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 reasonable 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 to substantiate its case; 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. Pronounced in the open court on 8th October, 2021.