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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD
Before: SMT. P. MADHAVI DEVI & 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) - 2, Hyderabad’s order dated 15/05/2017 involving proceedings u/s 143(3) of the Income- Tax Act, 1961 ; in short “the Act.
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 :- 2 -: Greenko Energies Pvt. Ltd., Hyd.
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. 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 July, 2021 with all the relevant evidences; at his own risk and responsibility to be followed by three effective opportunities of hearing.
In the result, appeal of the assessee is treated as allowed for statistical purposes.
Pronounced in the open court on 5th May, 2021.