CYIENT FOUNDATION,HYDERABAD vs. ITO, EXEMPTION, WARD-(1), HYDERABAD

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad �ी �वजय पाल राव, उपा� य� एवं �ी मधुसूदन साव�डया, लेखा सद� य के सम� । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No. 2315/Hyd/2025 (िनधा�रण वष�/Assessment Year: 2018-19) Cyient Foundation Vs. ITO Hyderabad Exemption Ward-1 PAN:AAATI3501Q Hyderabad (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: CA Pawan Chakrapani and Advocate Santi Pavan Kumar राज� व �ारा/Revenue by: Shri Mohan Babu, Sr. AR सुनवाई की तारीख/Date of hearing: 15/06/2026 घोषणा की तारीख/Pronouncement: 24/06/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Cyient Foundation (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 28.10.2025 for the A.Y.2018-19. 2. The assessee has raised the following grounds of appeal:

Income-tax Act, 1961 (“the Act”) for Assessment Year 2018-19. During the appellate proceedings, the assessee failed to comply with the notices issued by the Ld. CIT(A). Consequently, the Ld. CIT(A) dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal. The Learned Authorized Representative (“Ld. AR”) submitted that the accountant who was looking after the income-tax matters of the assessee had left the services of the assessee and, therefore, the notices issued during the appellate proceedings before the Ld. CIT(A) could not be properly attended to. It was submitted that the non-compliance before the Ld. CIT(A) was neither deliberate nor intentional. The Ld. AR prayed that, in the interest of justice, one more opportunity may be granted to the assessee by setting aside the matter to the file of the Ld. CIT(A) so that the appeal may be adjudicated on merits after considering the submissions and evidences to be filed by the assessee. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) opposed the submissions of the assessee and submitted that the Ld. CIT(A) had already provided adequate opportunities of being heard to the assessee. However, the assessee failed to avail such opportunities and, therefore, the order passed by the Ld. CIT(A) does not call for any interference. 6. We have heard the rival submissions and perused the material available on record. We find that the appeal filed by the assessee before the Ld. CIT(A) has been dismissed primarily on account of non-compliance by the assessee and

the issues involved have not been adjudicated on merits. It is a settled principle of law that a litigant should ordinarily be afforded a reasonable opportunity of being heard and that disputes should, as far as possible, be decided on merits rather than on technical grounds. Considering the facts and circumstances of the case and in the interest of substantial justice, we deem it appropriate to set aside the impugned order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication in accordance with law. The Ld. CIT(A) shall decide the issues afresh on merits after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all documentary evidences, explanations and submissions as may be advised before the Ld. CIT(A) in support of its claim. The assessee is also directed not to seek any unnecessary adjournment and to extend full cooperation in the appellate proceedings. In case of failure on the part of the assessee to comply with the notices issued by the Ld. CIT(A), the Ld. CIT(A) shall be at liberty to pass an appropriate order in accordance with law on the basis of material available on record. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 24th June, 2026. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, dated 24th June, 2026. Vinodan/sps

Copy to:

S.No Addresses 1 CYIENT FOUNDATION PLOT NO.11 SOFTWARE UNITS LAYOUT ,INFOCITY MADHAPUR HYDERABAD 500081 2 Income Tax Officer Exemption Ward-1 Aayakar Bhavan, Basheer Bagh, Hyderabad 500004 3 Pr. CIT – Exemption, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File

By Order TUMMALACHARLA Digitally signed by TUMMALACHARLA LAKSHMI NARAYANA DN: cn=TUMMALACHARLA LAKSHMI LAKSHMI NARAYANA, c=IN, o=INCOME TAX APPELLATE TRIBUNAL, ou=INCOME TAX NARAYANA APPELLATE TRIBUNAL, CHENNAI BENCH Date: 2026.06.24 17:28:52 +05'30'