BHAGAWAN SRI BALA SAIBABA CENTRAL TRUST,KURNOOL vs. INCOME TAX OFFICER, EXEMPTIONS- WARD, TIRUPATI

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ITA 593/HYD/2020Status: DisposedITAT Hyderabad25 March 2021AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the case to the CIT(A) for fresh adjudication on merits. The assessee's counsel undertook to appear before the CIT(A) with relevant evidence.

What were the facts?

The assessee's appeal for AY 2016-17 was against an ex parte order passed by the CIT(A). The CIT(A) had issued a single hearing notice to the assessee.

What were the issues?

Whether the CIT(A) order passed ex parte without providing sufficient opportunity of hearing is valid.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘SMC’ BENCH : Hyderabad

Before: SHRI S.S. GODARA

Hearing: 23/03/2021Pronounced: 30/03/2021

Date of Hearing : 23/03/2021 Date of Pronouncement : 30/03/2021 O R D E R This assessee’s appeal for A.Y. 2016-17 arises against the Commissioner of Income Tax (Appeals) ‘[CIT(A)]’ Kurnool’s order dated 31.01.2020 passed in case no.10387/2018-19 in proceedings u/s 143(3) of the Income Tax Act, 1961 [in short ‘the Act’].

Heard both the parties. Case file perused.

2.

It emerges at the outset that the CIT(A)’s lower appellate order under challenge has been passed ex parte and more particularly for the reason given in para 2.1 that the assessee had been served the relevant hearing notice on 26.12.2018. It is thus an instance wherein assessee was provided a single denied opportunity of hearing only. Faced with this situation, I deem it appropriate to restore assessee’s instant lis and grounds canvassed herein

ITA 593/H/2020 AY 2016-17 Bhagawan Sri Balasaibaba Central Trust, Kurnool back to CIT(A) for his fresh adjudication on merits within three effective opportunities of hearing. Learned counsel undertakes on behalf of assessee that he shall now appear before the CIT(A) on or before 31st August,2021 with all the relevant evidences; at his own risk and responsibility. Ordered accordingly. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in Open Court on 30/03/2021.

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