What did the Tribunal hold?

The ITAT found that the CIT(A) had dismissed the appeal without adjudicating it on merits. Therefore, the ITAT set aside the CIT(A)'s order and directed him to adjudicate the appeal on merits after providing an opportunity of hearing to the assessee.

The assessee's appeal was dismissed by the CIT(A) without examining the merits of the case. The assessee requested the matter be remitted back to the CIT(A) for adjudication.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits of the case and providing an opportunity of hearing to the assessee.

K.Latcha Reddy and M.V.Reddy… vs ITO | 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 G.V.N. Hari, Advocate

For Respondent: Shri D. Manoj Kumar, Sr.DR

Hearing: 05/11/2019

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. 91/VIZ/2019 (Asst. Year : 2007-08) M/s. K. Latcha Reddy and vs. ITO, Ward-3, M.Venkata Reddy, Rajahmundry. D.No.81-21-10, Prakash Nagar, Rajamahendravaram. PAN No. AADFK 3682 P (Appellant) (Respondent)

Assessee by : Shri G.V.N. Hari, Advocate. Department By : Shri D. Manoj Kumar, Sr.DR

Date of hearing : 05/11/2019. Date of pronouncement : 08/11/2019. 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), Rajamahendravaram, dated 27/12/2018 for the Assessment Year 2007-08. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that the ld. CIT(A) simply dismissed the appeal of the assessee without examining the merits of the case

2 ITA No. 91/VIZ/2019 (M/s. K. Latcha Reddy & M. Venkata Reddy) and submitted that the remit the matter back to the ld. CIT(A) for adjudication. 3. On the other hand, ld. Departmental Representative strongly supported the orders of the authorities below. 4. We have heard both the sides and perused the material available on record. We find that the ld. CIT(A) simply dismissed the appeal without adjudicated the same on merits. We therefore, set aside the order of the ld. CIT(A) and direct him to adjudicate the appeal on merits after being given opportunity of hearing to 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. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in open Court on this 08th day of Nov., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 08th November, 2019. vr/-

3 ITA No. 91/VIZ/2019 (M/s. K. Latcha Reddy & M. Venkata Reddy) Copy to: 1. The Assessee – M/s. K. Latcha Reddy and M.Venkata Reddy, D.No.81-21-10, Prakash Nagar, Rajamahendravaram. 2. The Revenue – ITO, Ward-3, Rajahmundry. 3. The Pr.CIT, Rajamahendravaram. 4. The CIT(A), Rajamahendravaram 5. The D.R., Visakhapatnam. 6. Guard file. By order

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

K.LATCHA REDDY AND M.V.REDDY,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-3, RAJAHMUNDRY

What did the Tribunal hold?

What were the facts?

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