NOVA EDUCATIONAL SOCIETY,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1(1), HYDERABAD

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ITA 521/HYD/2020Status: DisposedITAT Hyderabad21 October 2021AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for deciding the grounds of appeal on merits. The CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A). The assessee requested the matter be restored to the CIT(A)'s file for a decision on merits, agreeing to produce all relevant documents.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte. Whether the interest of justice requires the matter to be decided on merits after providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri K.C. Devdas
For Respondent: Shri Paruchuri Dinesh
Hearing: 20/10/2021Pronounced: 21/10/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 9, Hyderabad’s order dated 30/07/2020 for AY 2016-17 involving proceedings u/s 144 of the Income Tax Act, 1961 ; in short “the Act”.

2.

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte. Therefore, it would be in the :- 2 -: Nova Educational Society, Hyd.

interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The ld. AR undertook to produce all the relevant documents to substantiate assessee’s case before the CIT(A). The learned DR agreed with the aforesaid statement of the learned AR.

3.

We have considered the facts of the case and the request made by the learned AR. 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; 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. Pronounced in the open court on 21st October, 2021.

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