BOLLEPELLY BIXAPATHI ,WARANGAL vs. INCOME TAX OFFICER, WARD-2, WARANGAL

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-12, Hyderabad, dated 11/02/2019 for the Assessment Year 2014-15. 2. When these appeals are taken up for hearing, ld. counsel for the assessee has submitted that during the period the appeal was posted for hearing, her senior was admitted in the hospital and the

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same was also submitted to the ld.CIT(A) in spite of that ld.CIT(A) dismissed the appeal of the assessee. 3. On the other hand, ld. Departmental Representative has submitted that the assessee has given as many as opportunities, therefore, she strongly supported the order passed by the ld.CIT(A). 4. I have heard both the parties, perused the material available on record and gone through the order of the ld.CIT(A). 5. In this case, no doubt, ld.CIT(A) has given as many as 09 opportunities. However, it is a fact that the counsel for the assessee was not well during the relevant period, so that he could not appear before the ld.CIT(A). Under these facts and circumstances of the case, I am of the opinion that one more opportunity should be given to the assessee to substantiate his case before the ld.CIT(A). Accordingly, I set aside the order passed by the ld.CIT(A) and remit the matter back to him to adjudicate the appeal in accordance with law after giving proper 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 of the appeal. Thus, this appeal filed by the assessee is allowed for statistical purposes.

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Sr. Private Secretary, ITAT, Hyderabad.