What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the appeal on merits. Therefore, the case was remanded back to the CIT(A) for a fresh decision in accordance with the law.

The assessee's appeal before the CIT(A) was dismissed ex-parte without considering the detailed submissions. The assessee's counsel argued that the appeal was not decided on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding the case on merits.

Ram Reddy Bekkari, Mahabubnagar vs ACIT | ITAT Hyderabad 2019

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD

BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER

I.T.A. No. 475/HYD/2019 Assessment Year: 2010-11 Ram Reddy Bekkari, Assistant Commissioner of MAHABUBNAGAR Vs Income Tax, [PAN: ABCPB3148D] Circle-5(1), HYDERABAD (Appellant) (Respondent)

For Assessee : Shri Pawan Kumar Chakrapani, AR For Revenue : Shri Mookambikeyan S. DR Date of Hearing : 30-09-2019 Date of Pronouncement : 11-10-2019

O R D E R PER Smt. P. MADHAVI DEVI, J.M. : This is assessee’s appeal for the AY.2010-11, directed against the order of the Commissioner of Income Tax (Appeals)-4, Hyderabad, dated 31-01-2019.

At the outset, we find that the order of the CIT(A) is passed ex-parte the assessee. Ld.Counsel for the assessee submitted that the assessee had filed detailed submissions before the CIT(A), but without considering the contentions of assessee, the Ld.CIT(A) has dismissed the appeal of assessee for non-appearance and has not decided the appeal on merits.

Ld.DR was also heard.

:- 2 -: ITA No. 475/Hyd/2019

Since the appeal of assessee has not been decided on merits by the CIT(A), we deem it fit and proper to remand the issue to the file of CIT(A) for deciding the appeal afresh in accordance with law.

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

Order pronounced in the open court on 11th October, 2019

Sd/- Sd/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 11-10-2019 TNMM

:- 3 -: ITA No. 475/Hyd/2019

Copy to :

Ram Reddy Bekkari, Plot No.18, Industrial Estate, Mettugadda, Mahabubnagar.

The Asst.Commissioner of Income Tax, Circle-5(1), Hyderabad.

CIT(Appeals)-4, Hyderabad.

Pr.CIT-4, Hyderabad.

D.R. ITAT, Hyderabad.

Guard File.

RAM REDDY BEKKARI,MAHABUBNAGAR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

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