NEELI VENKATESWARA RAO,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

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ITA 112/VIZ/2020Status: DisposedITAT Visakhapatnam26 November 2020AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and remitted the matter back for fresh adjudication. The assessee was directed to appear before the CIT(A) to present their case on merits.

What were the facts?

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

What were the issues?

Whether the ex-parte orders passed by the CIT(A) were justified and if the assessee should be given another opportunity to present their case.

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 Appellant: Shri C.Kameswara Rao, CA
For Respondent: Shri B.Rama Krishna, Sr.DR
Hearing: 25/11/2020

Heard together (2 matters)

I.T.A. No. 111/VIZ/2020
I.T.A. No. 112/VIZ/2020

Read from the judgment's own cause title. This page is filed under one of them.

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.

2.

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.

3.

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. 4. Same is the case in shall apply mutatis mutandis to this appeal also.

5.

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.

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