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

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ITA 557/HYD/2019Status: DisposedITAT Hyderabad17 May 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that although the CIT(A) provided multiple opportunities, the assessee's counsel's inability to appear was due to illness. Therefore, one more opportunity should be granted to the assessee.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) despite the assessee's counsel being unwell. The assessee's counsel submitted that their senior was hospitalized during the period the appeal was posted for hearing.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without considering the assessee's counsel's genuine reason for non-appearance.

AI-generated summary — verify with the full judgment below

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

Before: SHRI V. DURGA RAO, HON’BLE

For Appellant: Smt. S. Sandhya – Adv
For Respondent: Smt. Neeju Gupta – DR
Hearing: 15/05/2019

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

2 ITA No.557 /HYD/2019 (Bollepelly Bixapathi)

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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6.

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 - Bollepelly Bixapathi, H.No.2-7-1137/ 209, Neelam Enclave, Kanakadurga Colony-5, Waddepalli, Hanamakonda, Warangal. 2. The Revenue-ITO, Ward-2, Warangal. 3. The Pr.CIT-3, Hyderabad. 4. The CIT(A)-12, Hyderabad. 5. The D.R., Hyderabad. 6. Guard file. By order

Sr. Private Secretary, ITAT, Hyderabad.

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