The assessee filed appeals with a delay of 63 days, which was condoned due to sufficient cause. The appeals were against ex-parte orders passed by the CIT(A).

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) when ex-parte orders were passed due to unavoidable circumstances.

Neelisatya Bangara Raju vs ITO | ITAT Visakhapatnam 2020

Q: What did the Tribunal hold?

The Tribunal found that the assessee could not appear before the CIT(A) due to serious health problems and family disputes. Therefore, one more opportunity was granted to the assessee to present their case.

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

Before: SHRI V. DURGA RAO, HON’BLE

For Appellant: Shri C.Kameswara Rao, CA

For Respondent: Shri B.Rama Krishna, Sr.DR

Hearing: 25/11/2020

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.

NEELISATYA BANGARA RAJU,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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