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

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

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

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.

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