What did the Tribunal hold?

The Tribunal found that the CIT(A) should have adjudicated the appeal on merits rather than dismissing it on a technical ground. Therefore, the Tribunal granted one more opportunity to the assessee for a fair hearing.

The assessee's appeal was dismissed by the CIT(A) due to non-appearance, despite the assessee claiming circumstances beyond their control. The assessee requested one more opportunity to present their case.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on a technical ground without considering the merits, and whether the assessee should be granted another opportunity to be heard.

Srikanth Medijala, Secunderabad vs ITO | ITAT Hyderabad 2019

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

Before: SHRI V. DURGA RAO, HON’BLE

For Appellant: Shri Mohd. Afzal– Advocate

Hearing: 15/05/2019

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Hyderabad, dated 27/04/2018 for the Assessment Year 2013-14. 2. When this appeal is taken up for hearing, ld. counsel for the assessee has submitted that due to circumstances beyond his control, he could not appear before the ld.CIT(A). The ld.CIT(A) dismissed the appeal without considering the merits of the case. He further submitted that he may be given one more opportunity to substantiate his case before the ld.CIT(A).

2 ITA No.1675/HYD/2018 (Srikanth Medijala)

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.

3 ITA No.1675/HYD/2018 (Srikanth Medijala)

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

Sr. Private Secretary, ITAT, Hyderabad.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments