ACI INFOCOM LIMITED,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

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ITA 1416/HYD/2017Status: DisposedITAT Hyderabad23 July 2021AY 2002-033 pages
AI SummaryRemanded

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 hearing to the assessee.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the CIT(A). The assessee requested the matter be restored to the CIT(A)'s file for a decision on merits. The Revenue agreed with this request.

What were the issues?

Whether the CIT(A) erred in deciding the appeal 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(3)

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 S. Rama Rao
For Respondent: Shri Anil Sant
Hearing: 20/07/2021Pronounced: 23/07/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 5, Hyderabad’s order dated 31/05/2017 for AY 2002-03 involving proceedings u/s 143(3) 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 -: ACI Infocom Ltd., Sec’bad..

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 23rd July, 2021.

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