What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the appeal on merits. Therefore, the order of the CIT(A) was set aside, and the case was remanded for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed due to non-appearance. The issue involved estimation of income from a wine business.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of appearance without considering the merits of the case.

Chirtanuru Murali, Nellore vs ITO | ITAT Hyderabad 2019

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

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 15/11/2019Pronounced: 21/11/2019

Per Smt. P. Madhavi Devi, J.M.

This appeal was posted for hearing today only to fix the early date of hearing since the issue was relating to estimation of income from wine business and also the income assessed was only Rs.19,30,990/- and therefore, it can be heard by the SMC. After hearing both the parties, we find that the CIT (A) has dismissed the assessee’s appeal for want of appearance and has not discussed anything on merit. Therefore, we deem it fit and proper to dispose of the appeal by setting aside the order of the CIT (A) and directing him to adjudicate the issue on merits after giving the assessee a fair opportunity of hearing. The assessee is also directed to cooperate with the CIT (A) for early disposal of the appeal.

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ITA No 1571 of 2018 Chirtanuru Murali Nellore.

In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 21st November, 2019.

Sd/- Sd/- (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Hyderabad, dated 21st November, 2019. Vinodan/sps

Copy to:

1 Sri Chirtanuru Murali, C/o Ch. Parthasarathy & Co. 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1 Ashoknagar, Hyderabad 500020 2 ITO Ward 5 24-2-438, 1st Floor, GT Road, Dargamitta, Nellore 524001 3 CIT (A)-Tirupati 4 Pr. CIT - Tirupati 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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CHIRTANURU MURALI,NELLORE vs. INCOME TAX OFFICER, WARD-5, NELLORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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