SRIKANTH MEDIJALA ,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

On the other hand, ld. Departmental Representative strongly supported the orders of the authorities below. 4. I have heard both the parties, perused the material available on record and gone through the orders of the authorities below. 5. In this case, ld.CIT(A) has given as many as 04 opportunities to the assessee to substantiate his case, however, assessee could not appear due to circumstances beyond his control, therefore, ld.CIT(A) dismissed the appeal on the ground that assessee is not interested to pursue the appeal. I find that ld.CIT(A) ought to have been adjudicated the appeal by considering the merits of the case instead of dismissing the appeal on technical ground. Thus, in the interest of justice and also by considering the principles of natural justice, I am of the opinion that one more opportunity should be granted to the assessee to substantiate his case. In view of the above, I set aside the order passed by the ld.CIT(A) and direct him to decide the appeal in accordance with law after giving opportunity of hearing to the assessee. It is also directed the assessee to appear before the ld.CIT(A) on the given date for hearing the appeal. Thus, this appeal filed by the assessee is allowed for statistical purposes.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order Pronounced in open Court on this 17th day of May, 2019. Sd/- (V. DURGA RAO) Judicial Member Dated: 17th May, 2019. vr/- Copy to: 1. The Assessee - Srikanth Medijala, H.No.2-2-124/195, Macha Bollaram, Secunderabad. 2. The Revenue-ITO, Ward-15(1), Hyderabad. 3. The Pr.CIT-7, Hyderabad. 4. The CIT(A)-7, Hyderabad. 5. The D.R., Hyderabad. 6. Guard file. By order