What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the appeal back to the CIT(A). The CIT(A) was directed to dispose of the appeal on its merits after providing a fair opportunity of hearing to the assessee.

The assessee's appeal for AY 2012-13 was dismissed by the CIT(A) due to non-appearance. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-appearance without considering it on merits. The procedural fairness of the appeal process before the CIT(A).

Harish Rawtani vs ACIT | ITAT Hyderabad 2019

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

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

PER Smt. P. MADHAVI DEVI, J.M. :

This is assessee’s appeal for the AY.2012-13, directed against the order of the Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 01-02-2018.

We find that the Ld.CIT(A) has dismissed this appeal for non-appearance and has not disposed-of the appeal on merits. In view of the same, we deem it fit and proper to set aside the appeal to the file of CIT(A) with a direction to dispose-of the

:- 2 -: ITA No. 1236/Hyd/2018

appeal on merits. Needless to mention that assessee should be given a fair opportunity of hearing.

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

Order pronounced in the open court on 7th November, 2019

Sd/- Sd/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 07-11-2019 TNMM

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Copy to :

Harish Rawtani, 3-6-154, Himayat Nagar, Hyderabad.

Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad.

CIT(Appeals)-6, Hyderabad.

The Pr.CIT-6, Hyderabad.

D.R. ITAT, Hyderabad.

Guard File.

HARISH RAWTANI,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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