SRI UPPALAPATI MANIKYALA RAO,,ELURU vs. THE INCOME TAX OFFICER, WARD-2, , ELURU

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-11, Hyderabad, dated 28/02/2019 for the Assessment Year 2010-11.

When this appeal is taken up for hearing, ld.AR has submitted that assessee’s counsel could not attend before the ld.CIT(A) due to the circumstances beyond his control and filed an adjournment letter, which was rejected and passed exparte order and submitted that order passed by the ld. CIT(A) may be recalled and one more opportunity should be given to the assessee. 3. Ld.DR strongly supported the order passed by the ld.CIT(A). 4. We have heard both the sides and perused the material available on record. We are of the opinion that in the interest of justice and also by following the principles of natural justice, one more opportunity should be given to the assessee to substantiate his case before the ld. CIT(A). Therefore, we set aside the order passed by the ld. CIT(A) and direct him to adjudicate the appeal on merits after giving reasonable opportunity of hearing to the assessee. The assessee is also directed to appear before the ld.CIT(A) on the date is given for hearing without fail. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 17th day of March, 2020.