YAMSANI MADHUSHAN RAO, WARANGAL,HYDERABAD vs. DCIT, CIRCLE-1, WARANGAL, WARANGAL

The assessee has raised several grounds in his appeal however, the cruxes of the issue are that the Ld. CIT (A) has erred by holding that reopening of the assessment U/s. 147 of the Act is valid and further in

At the outset, the Ld. AR submitted before me that the Ld. CIT (A) has passed ex-parte order by not affording opportunity to the assessee of being heard. It was therefore pleaded that the matter may be remitted back to the file of the Ld. CIT (A). The Ld. DR on the other hand vehemently opposed to the submission of the Ld. AR.

After hearing both the parties, I do not find much strength in the submission of the Ld. AR. On perusing the order of the Ld. CIT (A), I find that the Ld. CIT (A) has provided several opportunities to the assessee of being heard as the case was posted as many as 18 times. However, considering the prayer of the Ld. AR, I hereby provide one more final opportunity to the assessee in order to present his case before the Ld. CIT (A) and accordingly I hereby remit the matter back to the file of the Ld. CIT (A) for de novo consideration. I also hereby direct the assessee / his representative to promptly appear before the Ld. CIT (A) without seeking unnecessary adjournments on frivolous grounds and cooperate with the Revenue in the proceedings failing which the Ld. CIT (A) shall be at liberty to pass appropriate order in accordance with merit and law based on the materials on record.

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