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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNANT MEMBER
O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This is an appeal filed by the assessee against the order of ld.CIT(A)-2, Guntur, dated 10/10/2019 for the A.Y. 2014-15. 2. When this appeal is taken up for hearing, learned counsel for the assessee has submitted that ld. CIT(A), passed an ex-parte order and prayed that matter may be set aside to the ld.CIT(A) and one more opportunity may be given to the assessee.
2 (Mandava Sri Satya Kalyan) 3. On the other hand, ld.DR has submitted that as many as opportunities have been granted by the ld. CIT(A), which were not utilized by the assessee. Therefore, no further opportunity is required to be given and requested to confirm the order of the ld.CIT(A).
We have heard both the sides, perused the material available on record and orders of the authorities below.
We 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, we 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 29th day of July, 2020.