What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. Following principles of natural justice, the Tribunal decided to give the assessee one more opportunity.

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee requested the matter be set aside to the CIT(A) for another opportunity.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order and whether the assessee should be granted another opportunity to present their case.

Sri Satya Kalyan Mandava, Kakinada vs ITO | ITAT Visakhapatnam 2020

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNANT MEMBER

For Appellant: Shri G.V.N. Hari, Advocate

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

Hearing: 29/07/2020

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.

SRI SATYA KALYAN MANDAVA,KAKINADA vs. THE INCOME TAX OFFICER, WARD-1, KAKINADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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