RAMALINGA RAJU GORINTA,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 1(3), HYDERABAD

At the outset, learned AR submitted that the assessee has not been residing in the address mentioned in the learned CIT(A)’s order, but for quite some time he has been residing in the address reflected in PAN data base as well as in the income tax portal. According to him, since the proceedings before the learned CIT(A) were on-line, there was no problem, but the notices issued by the Tribunal were sent to the address mentioned in learned CIT(A)’s order, and, therefore, the assessee could not enter appearance, resulted in ex parte disposal of the appeal.

Though the learned DR submitted that there is no due diligence on the part of the assessee, the fact remains that the order dated 15/12/2022 in the appeal is an ex parte one. In view of the proviso to Rule 24 of the Tribunal Rules, in case of ex parte order when the assessee approaches the Tribunal and expresses willingness to participate in the appellate proceedings, it is desirable to give an opportunity to the assessee. In these circumstances, we allow this Miscellaneous Application filed by the assessee.

Learned AR submitted that the impugned order in the appeal is also an ex parte order and the assessee could not enter appearance before the commissioner, due to ill-health. He, therefore, prayed that given an opportunity, assessee will appear before the learned CIT(A) and prosecute the case very diligently.

Learned DR vehemently opposed the proposal of the assessee for giving an opportunity to him and submitted that the impugned order clearly speaks that the assessee was afforded many opportunities, but he failed to avail the same. 6. We have gone through the record in the light of the submissions made on either side. No doubt the learned CIT(A) adverted to the facts of the case, but in spite of the same, the impugned order is an ex parte order. Since the assessee expresses his willingness to appear before the learned CIT(A) and get the matter disposed-of on merits, having regard to the facts and circumstances of the case, we deem it just and proper to afford final opportunity to the assessee to appear before the learned CIT(A) and put forth his case. Needless to say that it is the final opportunity to the assessee and after affording such opportunity, learned CIT(A) will dispose- of the appeal on merits.

In the result, Miscellaneous Application filed by the assessee is allowed and appeal of the assessee is treated as allowed for statistical purposes.