SASYA ASSOCIATES.,KURNOOL vs. INCOME TAX OFFICER, WARD-1., KURNOOL

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ITA 1180/HYD/2017Status: DisposedITAT Hyderabad21 November 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and directed the CIT(A) to dispose of the appeal on merits after considering the assessee's submissions and evidence. The assessee was to be given a fair opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-appearance. The assessee then filed a second appeal before the ITAT. The assessee's counsel requested a remand to the CIT(A) for adjudication on merits.

What were the issues?

The primary issue was whether the assessee's appeal before the CIT(A) should be decided on merits despite the initial non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ SMC Bench, Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 14/11/2019Pronounced: 21/11/2019

This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-Kurnool, dated 19.04.2017.

2.

At the outset it is seen that none appeared for the assessee before the CIT (A) and therefore, the CIT (A) has upheld the order of the AO and accordingly dismissed the assessee’s appeal and the assessee is in second appeal before the Tribunal.

3.

The learned Counsel for the assessee, therefore, prayed that the issue may be remanded to the file of the CIT (A) to consider and adjudicate the appeal of the assessee on merits.

4.

The learned DR was also heard, who did not seriously object to the remand. In view of the same, the order of the CIT (A) is set aside and the CIT (A) is directed to dispose of the appeal on merits after considering the assessee’s submissions and also the

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ITA No 1180 of 2017 Sasya Associates Kurnool.

evidence filed by the assessee. Needless to mention that the assessee shall be given a fair opportunity of hearing and the assessee shall cooperate with the CIT (A) for early disposal of its appeal.

5.

In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21st November, 2019. Sd/- (P. MADHAVI DEVI) JUDICIAL MEMBER

Hyderabad, dated 21st November, 2019. Vinodan/sps Copy to: 1 Sasya Associates, C/o K. Sreenivasan, Partner, Ramanatham & Rao, C.As, Flat No.302, Kala Mansion, Sarojini Devi Road, Secunderabad 500003 2 ITO Ward-1 Kurnool 3 CIT (A)-Kurnool 4 Pr. CIT - Kurnool 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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