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.

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 to decide the grounds of appeal on merits. The Revenue agreed with this request.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee should be granted an opportunity to present their case on merits.

Venkata Subrahmanyam Gutala vs ITO | ITAT Hyderabad 2021

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri A. Srinivas

For Respondent: Shri A. Venkata Rao

Hearing: 16/08/2021Pronounced: 17/09/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 1, Hyderabad’s order dated 26/08/2020 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

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 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

:- 2 -: Venkata Subrahmanyam Gutala, Hyd. documents to substantiate his 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 his 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 17th September, 2021.

Sd/- Sd/- (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 17th September, 2021. *gmv Copy to : 1 Venkata Subrahmanyam Gutala, 416, Lingapur House, Himayathnagar, Hyderabad – 500 028 2 ITO, Ward 4(5), Hyderabad 3 ACIT, Range 4, Hyderabad. 3 CIT(A) – 1, Hyderabad. Pr. CIT – 1, Hyderabad 4 DR, ITAT, Hyderabad. 5 6 Guard File.

:- 3 -: Venkata Subrahmanyam Gutala, Hyd.

S.No. Details Date 1 Draft dictated on 2 Draft placed before author Draft proposed & placed before the 3 Second Member Draft discussed/approved by Second 4 Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement 7 File sent to Bench Clerk Date on which the file goes to Head 8 Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order

VENKATA SUBRAHMANYAM GUTALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(5), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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