RAKESH CONSTRUCTIONS, ANANTAPUR,ANANTAPUR vs. INCOME TAX OFFICER, WARD-2, ANANTAPUR

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ITA 1498/HYD/2017Status: DisposedITAT Hyderabad22 January 2020AY 2007-083 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and directed him to decide the appeal denovo. The assessee was granted one more opportunity to present their case before the CIT(A).

What were the facts?

The assessee could not appear before the CIT(A) due to family problems. The Department argued that multiple opportunities had already been granted. The Tribunal considered the assessee's plea for another chance.

What were the issues?

Whether the assessee should be granted another opportunity to appear before the CIT(A) despite previous non-appearances.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD “SMC” BENCH, HYDERABAD

Before: SHRI V. DURGA RAO, HON’BLE

For Appellant: Shri B. Shanthi Kumari– AR
For Respondent: Shri Nilanjan Dey – Sr.DR
Hearing: 04/12/2019

Date of hearing : 04/12/2019. Date of pronouncement : 22/01/2020. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Kurnool, dated 17/04/2017 for the Assessment Year 2007-08.

2.

When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that due to family problems, assessee could not appear before the ld. CIT(A) and submitted that one more opportunity may be given to the assessee to substantiate his case before the ld. CIT(A).

3.

On the other hand, learned Departmental Representative has submitted that as many as opportunities have been granted by the ld. CIT(A), but of no avail. Therefore, no further opportunity is required to be given to the assessee and requested to confirm the order of the ld. CIT(A).

4.

I have heard both the sides and perused the material available on record. I find that assessee could not appear before the ld. CIT(A) due to some family problems. In the interest of justice, one more opportunity should be granted to the assessee to substantiate his case before the ld. CIT(A). Thus, I set aside the order of the ld. CIT(A) and direct him to decide the appeal denovo in accordance with law after providing reasonable opportunity of hearing to the assessee. I also direct the assessee to appear before the ld. CIT(A) and file all the details, if any, on the date is given for hearing without fail. Thus, this appeal filed by the assessee is allowed for statistical purpose.

5.

In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced on this 22nd day of Jan., 2020.

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