JEEVA MARGAMU,VIJAYAWADA vs. THE INCOME TAX OFFICER(EXEMPTIONS), RAJAHMUNDRY

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ITA 122/VIZ/2020Status: DisposedITAT Visakhapatnam27 November 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) to uphold the principles of natural justice. The matter was restored to the CIT(A) for a fresh decision after providing the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The Department requested the dismissal of the appeal, stating that multiple opportunities were given to the assessee. The Tribunal noted that the CIT(A) passed an ex-parte order without discussing the merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case and violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE

For Respondent: Shri B.Rama Krishna– Sr.DR
Hearing: 26/11/2020

Assessee by : None Department By : Shri B.Rama Krishna– Sr.DR Date of hearing : 26/11/2020. Date of pronouncement : 27/11/2020. O R D E R This is an appeal filed by the assessee against the order of ld.CIT(A), Kurnool, dated 10/12/2019 for the A.Y. 2012-13.

2.

When this appeal is taken up for hearing, I noticed that ld.CIT(A) passed an ex-parte order without discussing on the merits of the case.

3.

Ld.DR has submitted that as many as opportunities have been granted by the ld. CIT(A), but of no avail hence, requested to dismiss the appeal of the assessee.

4.

I have heard ld.DR and perused the material available on record and orders of the authorities below.

(Jeeva Margamu) 5. I find that ld. CIT(A) passed ex-parte order and therefore by following the principles of natural justice, one more opportunity should be given to the assessee to pursue the appeal. Thus, I set aside the order passed by the ld.CIT(A) and restore the matter back to the file of ld. CIT(A) directing him to decide the appeal afresh after giving affordable opportunity to the assessee.

6.

In the result, appeal of the assessee is allowed for statistical purposes. Order Pronounced in the open Court on this 27th day of Nov., 2020

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