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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE
Date of hearing : 25/11/2020. Date of pronouncement : 26/11/2020. O R D E R These appeals by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-2, Guntur, both dated 11/10/2019 for the Assessment Year 2014-15.
In both the appeals there is a delay of 63 days. I have gone through the affidavit filed by the assessee and find that there is a sufficient cause to condone the delay. Accordingly, delay is condoned.
So far as merits of the case is concerned, I find that ld.CIT(A) passed exparte order. When we asked the ld.AR why you have not appeared before the ld. CIT(A) he submitted that he is having serious health problems and family disputes, therefore he could not appear before the ld. CIT(A). In view of the statement given made by the ld.AR, I find that one more opportunity should be given to the assessee to substantiate his case before the ld. CIT(A) to decide the appeal on merits. Therefore, I set aside the order passed by the ld. CIT(A) and remit the matter back to the file of ld. CIT(A) to adjudicate afresh in accordance with law. I also direct the assessee to appear before the ld. CIT(A) on the date is given for hearing. Thus, this appeal filed by the assessee is allowed for statistical purpose.
Same is the case in also, therefore my decision in shall apply mutatis mutandis to this appeal also.
In the result, both the appeals filed by the assessee are allowed for statistical purpose. Order Pronounced in open Court on this 26th day of Nov., 2020.