NAGESWARA RAO BYRAPANENI,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(2), HYDERABAD

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ITA 1009/HYD/2019Status: DisposedITAT Hyderabad07 November 2019AY 2014-153 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and directed the CIT(A) to decide the appeal on merits. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-appearance. The CIT(A) did not decide the appeal on its merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-appearance without deciding on merits. The need for the CIT(A) to adjudicate the appeal on its merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘SMC’ BENCH : Hyderabad

Before: Smt. P. Madhavi Devi

Hearing: 31/10/19Pronounced: 07/11/19

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘SMC’ BENCH : Hyderabad Before Smt. P. Madhavi Devi, Judicial Member ITA No. 1009/Hyd./2019 Assessment Year: 2014-15 Sh. Byrapaneni Nageswara Rao vs. ITO, Ward 15(2) D.No: 18-175/6, Prashanth Nagar Hyderabad Uppal Hyderabad PAN: AFXPB5311H (Appellant) (Respondent)

For Assesse: None For Revenue: Sh. Sunku Srinivas, D.R. Date of Hearing : 31/10/19 Date of Pronouncement : 07/11/19

O R D E R This is assessee’s appeal for A.Y. 2014-15 against the order of the Ld.CIT(A)-8, Hyderabad dated 13.02.2019. 2. I find that the assessment order was passed u/s 144 of the Income Tax Act, 1961 (the Act) and the appeal was dismissed for non-appearance of assessee. The CIT(A) has not discussed or decided the appeal on merits of the case. Therefore, I deem it fit and proper to set aside the order of the CIT(A) and direct her to decide the appeal on merits. 3. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in Open Court on 07th November, 2019.

Sd/- (P MADHAVI DEVI) JUDICIAL MEMBER Dated: 07th November, 2019. *GMV

ITA No. 1009/Hyd/2019 AY 2014-15 Sh. Byrapaneni Nageswara Rao

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