BELLA DESIGN CONCEPT ,RANGA REDDY vs ASST. COMMISSIONER OF INCOME TAX, CIRCLE-81), HYDERABAD

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

O R D E R Per L.P.Sahu, A.M. : This assessee’s appeal arises from the Commissioner of Income Tax-2, Hyderabad order dt.20.12.2019 passed in case No.10208/2018- 19/CIT(A)-2 in proceedings under Section 144 of Income Tax Act, 1961 (‘the Act’).

None appeared on behalf of the assessee. The assessee submitted vide grounds of appeal that one more opportunity

may be provided to meet the ends of justice. The learned DR relied on the order of CIT (A) and strongly objected to the prayer of the assessee to send back to CIT(A).

After considering the material on record and perusal of the orders of authorities below, considering the prayer of the assessee on the grounds of appeal, keeping in view of the facts and circumstances of the case and interest of the justice, we restore the matter to CIT (A) to examine the documents as evidence submitted by the assessee afresh and the CIT (A) shall provide reasonable opportunity of hearing before deciding the appeal of the assessee, as per law. The assessee also directed not to seek unnecessary adjournments without cogent reasons.

Ordered accordingly.

BELLA DESIGN CONCEPT ,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-81), HYDERABAD