SAHAJ SEVA SAMSTHAN,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS)-1, HYDERABAD

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ITA 1368/HYD/2019Status: DisposedITAT Hyderabad27 August 2021AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the first appellate authority. The CIT(A) was directed to provide the assessee with a reasonable opportunity of being heard and decide the appeals on merits.

What were the facts?

The assessee's appeals were decided ex-parte by the CIT(A). The assessee's counsel 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 appeals ex-parte and if the matter should be remanded for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Mohd. Afzal
For Respondent: Shri Rohit Mujumdar
Hearing: 26/08/2021Pronounced: 27/08/2021

O R D E R PER L.P. SAHU, A.M.: These two appeals filed by the assessee are directed against CIT(A) – 9, Hyderabad’s separate orders dated 28th June, 2019 for AYs 2014-15 & 2015-16 involving proceedings u/s 143(1) and 154 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 :- 2 -: & 1368/Hyd/2019 Sahaja Seva Samsthan, Hyd.

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 appeals on merits. The ld. AR undertook to produce all the relevant 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 appeals on merits. We direct the assessee to appear before CIT(A) on or before 30th November, 2021 with all the relevant evidences; at his own risk and responsibility to be followed by three effective opportunities of hearing.

4.

In the result, both the appeal of the assessee are treated as allowed for statistical purposes. Pronounced in the open court on 27th August, 2021.

Sd/- Sd/- (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 27th August, 2021.

:- 3 -: & 1368/Hyd/2019 Sahaja Seva Samsthan, Hyd.

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