KOKA SAI SUJATHA,SECUNDRABAD vs. INCOME TAX OFFICER, WARD-10(2), HYDERABAD

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ITA 977/HYD/2019Status: DisposedITAT Hyderabad24 August 2021AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex parte order, which was contrary to the provisions of the Act and natural justice. Therefore, the matter was restored to the CIT(A) for a decision on merits after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessee contended that the order violated natural justice principles. The Revenue did not present any contrary material.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order, violating the principles of natural justice and statutory provisions.

Which sections of the Income-tax Act were involved?

Section 250(6)

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 Respondent: Shri A. Venkata Rao
Hearing: 18/08/2021Pronounced: 24/08/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 6, Hyderabad’s order, dated 29/03/2019 for AY 2012-13 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 [in short “the Act”].

2.

None appeared on behalf of the assessee. Heard ld.DR Sri A. Venkata Rao on behalf of the Revenue.

3.

However, in the grounds of appeal the assessee pointed out that the ld.CIT(A) has erred in passing ex parte order

:- 2 -: Smt. Koka Sai Sujatha,Hyd which is contrary to provisions u/s 250(6) of the Act and violation of principle of natural justice.

3.1. Ld.DR did not bring any contrary material on record.

4.

We have considered the facts of the case and grounds of appeal. As assessee submitted in his grounds of appeal that the CIT(A) has passed ex parte order, 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) 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.

5.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 24th August, 2021.

Sd/- Sd/- (S.S. GODARA) (L. P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad Dated: 24th August, 2021. *gmv

:- 3 -: Smt. Koka Sai Sujatha,Hyd

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