ARVIND KUMAR VANNALA,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-17(2), HYDERABAD

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ITA 2323/HYD/2018Status: DisposedITAT Hyderabad31 May 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)'s file for a decision on merits. The CIT(A) was directed to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A). The assessee's counsel requested the matter be restored to the CIT(A)'s file for a decision on merits.

What were the issues?

Whether the ex-parte decision by the CIT(A) was just and proper, and if the assessee should be granted an opportunity to present their case on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Mohd. Afzal
For Respondent: Shri M. Dayasagar
Hearing: 27/05/2021Pronounced: 31/05/2021

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 27/09/2018 for AY 2010-11.

:- 2 -: Shri Arvind Kumar Vannala, Hyd.

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 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 31st August, 2021 with all the relevant evidences; at his own risk and responsibility to be followed by three effective opportunities of hearing.

:- 3 -: Shri Arvind Kumar Vannala, Hyd.

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