What did the Tribunal hold?

The tribunal found that the CIT(A) had passed an ex-parte order. In the interest of justice and to uphold the principles of natural justice, the tribunal set aside the CIT(A)'s order and remitted the matter back for a decision on merits after hearing the assessee.

The assessee filed an appeal with a delay of 17 days, which was condoned by the tribunal. The assessee's primary contention was that the CIT(A) passed an ex-parte order without considering their request for an adjournment.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting the assessee an opportunity to be heard, thereby violating principles of natural justice.

Ganesh Kumar Vasupalli vs ACIT | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri C.V.S. Murthy – FCA

For Respondent: Shri B.Rama Krishna– Sr.DR

Hearing: 10/12/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 410/VIZ/2019 (Asst. Year : 2014-15) Ganesh Kumar Vasupalli, vs. ACIT, Circle-4(1), D.No. 38-40-18/7, 104, Visakhapatnam. Area Industrial Estate, Visakhapatnam. PAN No. ACBPV 4877 B (Appellant) (Respondent)

Assessee by : Shri C.V.S. Murthy – FCA. Department By : Shri B.Rama Krishna– Sr.DR

Date of hearing : 10/12/2019. Date of pronouncement : 11/12/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 13/03/2019 for the Assessment Year 2014-15. 2. There is a delay of 17 days in filing this appeal. The assessee has filed an affidavit. We have gone through the same and find that there is a sufficient cause to condone the delay. Accordingly, delay is condoned.

2 ITA No. 410/VIZ/2019 (Ganesh Kumar Vasupalli)

So far as merits of the case is concerned, ld.AR has submitted that before the ld. CIT(A) he requested to adjourn the appeal, however, ld. CIT(A) without considering the request, passed exparte order. Thus, he submitted that order of the ld.CIT(A) may be set aside and remit the matter back to the file of the ld. CIT(A) to appear before him. 4. On the other hand, ld.DR relied on the orders of the authorities below. 5. We have considered the request made by the assessee and find that the order passed by the ld. CIT(A) is an exparte order. In the interest of justice and also by considering the principles of natural justice, one more opportunity should be given to the assessee. Thus, the order of the ld. CIT(A) is set aside and remit the matter back to him to decide the appeal on merits after hearing the assessee. The assessee is also directed to appear before the ld. CIT(A) on the date given for hearing without fail. Thus, this appeal filed by the assessee is allowed for statistical purpose.

3 ITA No. 410/VIZ/2019 (Ganesh Kumar Vasupalli)

In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 11th day of Dec., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 11th December, 2019. vr/- Copy to: 1. The Assessee – Ganesh Kumar Vasupalli, D.No. 38-40- 18/7, 104, Area Industrial Estate, Visakhapatnam. 2. The Revenue -ACIT, Circle-4(1), Visakhapatnam. 3. The Pr.CIT-2, Visakhapatnam. 4. The CIT(A)-6, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

GANESH KUMAR VASUPALLI,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

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