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Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad
Before: A. Mohan Alankamony & Shri S.S. Godara
This assessee’s appeal for AY.2014-15 arises from the CIT(A)-3, Hyderabad’s order dated 24.04.2019 passed in appeal No.0154/ITO-5/WGL/CIT(A)-3/2017-18, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’].
Heard both the parties. Case file perused.
It transpires at the outset that the CIT (A)’s order under challenge affirming the Assessing Officer’s action making sec 69C addition of unexplained expenditure of Rs.18.00 lakhs in the course of assessment framed dated 27.2.2017, has been passed ex-parte without even indicating as to whether the corresponding lower appellate hearing notice had been actually served or not. Faced with this situation, we deem it appropriate to restore the assessee’s instant sole grievance back to the CIT (A) for Page 1 of 2 his afresh adjudication on merits. The assessee or learned AR shall now appear before the CIT (A) on or before 31/07/2021 with all the cogent supportive material at his own risk and responsibility to be followed by three effective opportunities of hearing.
This assessee’s appeal is treated as allowed for statistical purposes in above terms. Order pronounced in the Open Court on 7th April, 2021.