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

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.

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.

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

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