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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE
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.
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.
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.
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.
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