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

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ITA 256/VIZ/2019Status: DisposedITAT Visakhapatnam17 March 2020AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and natural justice, set aside the ex-parte order passed by the CIT(A). It directed the CIT(A) to adjudicate the appeal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's counsel could not attend the hearing before the CIT(A) due to unavoidable circumstances and filed an adjournment letter which was rejected. Consequently, an ex-parte order was passed by the CIT(A). The assessee requested the order to be recalled and for another opportunity.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without considering the assessee's adjournment request, and if the assessee should be granted another opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Appellant: Shri C.Subrahmanyam, FCA
Hearing: 17/03/2020

Date of hearing : 17/03/2020. Date of pronouncement : 17/03/2020. O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER

1.

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.

2.

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.

(D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 17th March, 2020. vr/- Copy to:

1. 1. The Assessee - Uppalapati Manikyala Rao, D.No. 2-49, Ganganngudem, Denduluru Mandalam, Eluru.

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