SRIDHAR REDDY ERRA,RANGA REDDY vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

The assessee has raised the following grounds in his appeal:-

At the outset, the Ld. AR submitted that due to the problems cropped up in the assessee’s domestic front, the assessee could not comply with the notices served by assessee and without providing an opportunity to the assessee, the Ld. A.O. had completed the assessment ex-parte U/s. 144 of the Act. On appeal, the Ld. AR could not attend on the final date of hearing due to unavoidable circumstances however, the ld. CIT (A) had disposed off the appeal ex-parte by not considering the contentions raised the assessee and dismissed the appeal by upholding the order the Ld. A.O. It was therefore pleaded that the matter may be remitted back to the file of the Ld. AO in order to provide one more opportunity to the assessee to pursue the appeal. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that proper opportunities had been provided to the assessee however, on the given dates of hearing, neither the assessee nor his Representative appeared before the Ld. CIT (A). It was further

I have heard the rival submissions and carefully perused the materials on record. On examining the facts of the case, I find merit in the submissions of the Ld. DR. The Ld. CIT(A) as well as the ld. AO had posted the case for hearing on several occasions. From the record it is apparent that neither the assessee nor his representative appeared before the Ld. CIT (A) as well as the Ld. AO on the given dates of hearing / final hearing. Therefore, the ld. AO and the Ld. CIT (A) were left out with no other option except to adjudicate the appeal ex-parte based on the materials available on record. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the prayer of the Ld. AR, in the interest of justice, I hereby remit the matter back to the file of Ld. AO in order to consider the appeal afresh by providing one more opportunity to the assessee of being heard. At the same breath, I also hereby caution the assessee to promptly co- operate before the Ld. Revenue Authorities in their proceedings failing which the Ld. Revenue Authorities shall be at liberty to pass appropriate order in accordance with law and merits based on the materials on the record. It is ordered accordingly.

In the result, the appeal of the assessee is allowed for statistical purposes as indicated hereinabove.