Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU
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 04/06/2018 for AY 2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.
:- 2 -: Sumati Raj Jain, Hyderabad.
In the grounds of appeal, the preliminary contention of the assessee is that the CIT(A) has not provided any opportunity to the assessee and passed ex-parte order.
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 without providing sufficient opportunity of being heard to the assessee. Therefore, it would be in the interest of justice, the matter may be restored to his file to represent assessee’s before him and for deciding various grounds of appeal on merits. The learned DR agreed with the aforesaid statement of the learned AR.
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 and 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 31st October, 2021 with all the relevant evidences; at his own risk and responsibility to be followed by three effective opportunities of hearing.
:- 3 -: Sumati Raj Jain, Hyderabad.
In the result, appeal of the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 19th July, 2021.