SAMPATH KANKANI,HYDERABAD vs. INCOME TAX OFFICER, WARD-12(2), HYDERABAD

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ITA 796/HYD/2019Status: DisposedITAT Hyderabad16 August 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to 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 directed against an ex-parte order passed by the CIT(A). Both the assessee's counsel and the Revenue's representative agreed that the matter should be restored to the CIT(A)'s file.

What were the issues?

Whether the CIT(A) should have decided the appeal ex-parte. The need to provide the assessee with an opportunity to be heard on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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 Santhi Pavan Kumar
For Respondent: Shri Anil Sant
Hearing: 22/07/2021Pronounced: 16/08/2021

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 29/03/2019 for AY 2014-15 involving proceedings u/s 143(3) rws 147 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 -: Sampath Kankani, Hyd. .

interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. 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) 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, appeal of the assessee is treated as allowed for statistical purposes.

Pronounced in the open court on 16th August, 2021.

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