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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE
O R D E R This is an appeal filed by the assessee against the order of ld.CIT(A), Vijayawada, dated 27/04/2019 for the A.Y. 2017-18.
When this appeal is taken up for hearing, learned counsel for the assessee has submitted that ld. CIT(A), passed an ex-parte order, hence, prayed that matter may be set aside to the ld.CIT(A) and one more opportunity may be given to the assessee.
On the other hand, ld.DR has not raised any objection.
I have heard both the sides, perused the material available on record and orders of the authorities below.
(Kasinathan Ravi Shankar) 5. I find that ld. CIT(A) passed ex-parte order and therefore keeping in view of the submissions made by the learned counsel for the assessee and also 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 purpose. Order Pronounced in the open Court on this 27th day of Nov., 2020 Sd/- (V. DURGA RAO) Judicial Member Dated : 27th November, 2020. vr/- Copy to:
1. 1. The Assessee- Kasinathan Ravi Shankar, Flat No.202, Ridge Wood Residency, Aswini Colony, West Marredpally, Secunderabad.