What did the Tribunal hold?

The Tribunal dismissed the appeal for non-prosecution as the assessee could not be served. The assessee was granted liberty to seek recall of the order if desired.

The assessee filed an appeal for Assessment Year 2011-12. The notice of hearing sent to the assessee's registered address was returned unserved with the remark 'left without instruction'.

What were the issues?

The primary issue was the non-prosecution of the appeal due to the inability to serve the notice on the assessee.

Rajender vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD ‘ S.M.C.’ BENCH, HYDERABAD.

Before: SMT. P. MADHAVI DEVI

This is assessee's appeal for Assessment Year 2011-12 against

the order of the Commissioner of Income Tax (Appeals)-3,

Hyderabad Dt.25.07.2019. 2. In this appeal, Notice of hearing was sent to the address of assessee given in Form 36 which has been returned unserved

2 with the remark ‘left without instruction, returned to sender’.

There is no intimation of any change of address and therefore this Tribunal has no option but to dismiss the appeal for non-

prosecution with liberty to the assessee to seek recall of the order, if the assessee so desires.

In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 22nd June, 2021. (SMT. P. MADHAVI DEVI) Judicial Member

Hyderabad, Dt. 22nd June, 2021. * Reddy gp Copy to :

Shri Belida Rajender, 4-5-4,Akkachalama, Nalgonda-508 001

ITO, Ward 1, Nalgonda.

Pr. C I T-3, Hyderabad.

CIT(Appeals)-3, Hyderabad.

DR, ITAT, Hyderabad.

Guard File.

By Order Sr. Pvt. Secretary, ITAT, Hyderabad.

RAJENDER,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, NALGONDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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