What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the appeal on its merits. Therefore, the case was remanded back to the CIT(A) with a direction to decide the appeal afresh after providing a fair opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-appearance. The assessee contended that proper opportunities of hearing were not provided and notices were not duly served. The ITAT noted that the CIT(A) had not disposed of the appeal on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing a proper opportunity of hearing and without verifying the service of notices.

Aruna Rani Elimineti vs ITO | ITAT Hyderabad 2019

Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI S. RIFAUR RAHMAN

For Respondent: Shri Nilanjan Dey, DR

Hearing: 08/05/2019Pronounced: 29/05/2019

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.569/Hyd/2019 Assessment Year: 2013-14 Smt. Aruna Rani Elimineti, Vs. Income Tax Officer, Flat No.705, A-Block, Ward-3(2), Adithya Sunshine Hyderabad. Apartments, Kondapur, Hyderabad – 500 084. PAN: AAMPE 4178 P (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by: Shri Nilanjan Dey, DR Date of hearing: 08/05/2019 Date of pronouncement: 29/05/2019 ORDER PER Smt. P. Madhavi Devi, J.M.:

This is assessee’s appeal for the assessment year 2013-14 filed against the order of the CIT(A)-3, Hyderabad dated 17/07/2018. The assessee has raised the following grounds of appeal:-

“1. The order of the Ld. CIT(A) dismissing the appeal exparte is not only erroneous both on facts and in law but is without verifying the records. 2. The Ld. CIT(A) erred in giving a finding that none appeared in spite of granting three weeks time none appeared though no such notice granting time is sent. 3. The Ld. CIT(A) erred in giving a finding that notices were issued on 28/11/2017, 23/02/2018, were issued though only notices dated 19/04/2018 and 23/05/2018 was issued and time was

sought, thereby erred in dismissing the appeal for non-appearance without verifying the service of notices.”

At the time of hearing, it is submitted by the Learned Counsel for the Assessee that the assessee was not given proper opportunity of being heard both by the Assessing Officer as well as by the CIT(A) and the appeal was dismissed for non-appearance and not on merits. Ld. DR was also heard.

Having regard to the rival submissions and on perusal of the orders of the lower authorities, we find that the CIT(A) has not disposed of the appeal on merits. Therefore, we deem it fit and proper to remand the issue to the file of the CIT(A) with a direction to dispose of the appeal on merits and in accordance with law. Needless to mention that the assessee shall be given a fair opportunity of hearing.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 29th May, 2019.

Sd/- Sd/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 29th May, 2019 OKK Copy to:-

1) Smt. Aruna Rani Elimineti, Flat No.705, A-Block, Adithya Sunshine Apartments, Kondapur, Hyderabad – 500 084. 2) Income Tax Officer, Ward-3(2), Hyderabad. 3) The CIT(A)-3, Hyderabad 4) The Pr. CIT-3, Hyderabad 5) The DR, ITAT, Hyderabad 6) Guard File

ARUNA RANI ELIMINETI,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2), HYDERABAD

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