ANIRUDH PRASHAD AGARWAL,HYDERABAD vs. ITO, WARD-4(1), HYDERABAD

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ITA 274/HYD/2026Status: DisposedITAT Hyderabad24 June 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that disputes should ideally be adjudicated on merits after providing a reasonable opportunity of being heard. Therefore, the impugned order was set aside and the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-compliance despite multiple adjournments being granted. The assessee argued that they were not given a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without a proper adjudication on merits, and whether the assessee was denied a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 15/06/2026

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. 274/Hyd/2026 (िनधा�रण वष�/Assessment Year: 2020-21) Shri Anirudh Prashad Vs. ITO Agarwal Ward 4(1) Hyderabad Hyderabad PAN:AGKPP9765F (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: Advocate P Vinod 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 Shri Anirudh Prashad Agarwal (“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 18.11.2025 for the A.Y.2020-21. 2. The assessee has raised the following grounds of appeal:

3.

The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the assessment order passed by the Learned Assessing Officer (“Ld. AO”) under section 143(3) read with section 144B of the Income-tax Act, 1961 (“the Act”) dated 20.09.2022. During the appellate proceedings, the Ld. CIT(A) issued various notices to the assessee. However, except for seeking adjournments, the assessee did not furnish any effective compliance before 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”), inviting our attention to para no. 4 of the impugned order, submitted that the assessee had sought adjournments before the Ld. CIT(A) on 16.06.2025, 24.06.2025 and 14.07.2025. The Ld. AR further submitted that without providing a proper and effective opportunity of being heard, the Ld. CIT(A) dismissed the appeal of the assessee. He, therefore, prayed that in the interest of justice, one more opportunity may be granted to the assessee by restoring the

matter to the file of the Ld. CIT(A) so that the issues involved may be adjudicated on merits. 5. Per contra, the Learned Departmental Representative (“Ld. DR”), referring to para no. 4 of the impugned order, submitted that the Ld. CIT(A) had already granted as many as five opportunities to the assessee. However, except seeking adjournments, the assessee failed to comply with the notices issued by the Ld. CIT(A). Therefore, the Ld. DR objected to the restoration of the matter and submitted that no further opportunity deserves to be granted to the assessee. 6. We have heard the rival submissions and perused the material available on record. We find from the impugned order that though several opportunities were granted by the Ld. CIT(A), the appeal of the assessee has ultimately been dismissed without adjudicating the issues involved on merits. It is a settled proposition that, as far as possible, disputes should be adjudicated on merits after providing a reasonable opportunity of being heard to the parties. Considering the totality of 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. The Ld. CIT(A) shall decide the appeal afresh on merits in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all necessary evidences, documents and submissions 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 during the appellate proceedings. In the event of any 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 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 Shri ANIRUDH PRASHAD AGARWAL 3-6-361. FLAT NO. 303 R.R.KUTTER, MAHARAJA COLONY BASHEERBAGH HYDERABAD 500001 2 Income Tax Officer Ward 4(1) IT Towers, AC Guards, Masab Tank, Hyderabad 500004 3 Pr. CIT – Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File

By Order

Digitally signed by TUMMALACHARLA 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 17:26:45 +05'30'

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