What did the Tribunal hold?

The ITAT restored the appeal to the file of the CIT(A) to pass a speaking and reasoned order after providing the assessee with a reasonable opportunity of hearing.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear before the ITAT for the hearing, nor had they appeared before the CIT(A).

What were the issues?

Whether the CIT(A) order passed ex-parte without considering the assessee's submissions is sustainable. The need for a proper hearing before the appellate authority.

Veera Chandra Reddy Seshrareddy… vs ACIT | ITAT Cuttack 2020

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM

Hearing: 17/06/2020Pronounced: 17/06/2020

Per L.P.Sahu, AM: This appeal is filed by the assessee against the order dated 29.11.2019 passed by the CIT(A), Cuttack for the assessment year 2011-2012. 2. None appeared on behalf of the assessee even the case was called for hearing on second round. Therefore, the Bench proceeded to dispose of the appeal of the assessee after considering the submissions of ld. DR and the material evidence available on record.

Ld. DR relied on the order of CIT(A) and submitted that the assessee has deliberately not appeared before the CIT(A). Therefore, the CIT(A) has passed order after considering the material available on record. Hence, the appeal of the assessee deserves to be dismissed.

After considering the submissions of ld. DR and perusing the relevant material placed in the record of the Tribunal, we find that the ld. CIT(A) has passed the impugned order ex-parte. Considering the facts and circumstances of the case and in the interest of justice, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the submissions of the assessee. Needless to say, the assessee shall be provided reasonable opportunity of hearing. The assessee is also directed to appear before the CIT(A) positively and cooperate with the CIT(A) in early disposal of the case.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17/06/ 2020. (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 17/06/2020 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीलाथी / The Appellant-

Mr. Veera Chandra Reddy Seshareddy, C/o Diddi & Co., Chartered Accountants, Flat No.205, Cyber Residency, Above Indian Bank, Gachibowli, Indra Nagar, Hyderabad-500032 प्रत्यथी / The Respondent-

ACIT, Balasore Circle, Balasore आयकि आयुक्त(अऩील) / The CIT(A), 3. आयकि आयुक्त / CIT 4. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, 5. आदेशािुसार/ BY ORDER, Cuttack गार्ा पाईल / Guard file. 6. सत्यावऩत प्रनत //// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack

VEERA CHANDRA REDDY SESHRAREDDY,BHADRAK vs. ACIT, BALASORE CIRCLE, BALASORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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