MAHATMA REDDY SAMA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

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ITA 529/HYD/2022Status: DisposedITAT Hyderabad30 November 2022AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file. The assessee was granted an opportunity to present their case due to Covid conditions and health complications.

What were the facts?

Following a search, the assessee filed a return of income. The Assessing Officer completed the assessment at a higher amount. The assessee's appeal before the CIT(A) was dismissed for non-appearance.

What were the issues?

Whether the assessee was denied a proper opportunity to be heard before the CIT(A) due to circumstances beyond their control.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD

Before: SHRI RAMA KANTA PANDA & SHRI K.NARASIMHA CHARY

For Appellant: Shri V.V.S.Ankith, AR
For Respondent: Ms. Swapna, DR
Hearing: 30/11/2022

आदेश / ORDER PER K. NARASIMHA CHARY, JM: Aggrieved by the order dated 02/08/2022 passed by the learned Commissioner of Income Tax (Appeals)-11, Hyderabad (“Ld. CIT(A)”), in the case of Mahatma Reddy Sama (“the assessee”) for the assessment year 2019-20, assessee preferred this appeal.

2.

Brief facts of the case are that pursuant to the search on 09/02/201, assessee filed the return of income on 08/01/2022 declaring the income of Rs. 6,45,890/- and the learned Assessing Officer completed the assessment under section 153A of the Act at Rs. 16,45,890/-.

3.

Though preferred an appeal before the learned CIT(A), the assessee failed to appear and pursue the appeal and, therefore, the learned CIT(A) proceeded with the matter on the basis of the material available on record, and dismissed the same. 4. Assessee, is therefore us before us in this appeal contending that he did not get proper opportunity before the learned CIT(A) due to Covid conditions and health complications. It is submitted on behalf of the assessee that given an opportunity, the assessee is ready to co-operate with the disposal of the matter on merits. Heard the learned DR also. 5. As could be seen from the submissions made on behalf of the assessee, it is pleaded that the assessee was suffering from Covid and its complications and that is the reason why, the assessee could not pursue assessee the appeal before the learned CIT(A). It is submitted on behalf of the assessee that given an opportunity, the assessee is ready to co-operate with the learned CIT(A) to get the matter disposed of on merits. Unless otherwise pleaded contrary, the general presumption is that the assessee does not stand to gain by allowing the appeal to be disposed of ex-parte. Taking a view appropriate in the pandemic circumstances prevailed, we are of the considered opinion that giving an opportunity to the assessee would meet the ends of justice. 6. With this view of the matter, we set aside the impugned order and restore the appeal to the file of the learned CIT(A) to be disposed of, after giving an opportunity to the assessee. Needless to say that the assessee must be co-operative in pursuing the remedy before the learned CIT(A) in getting the appeal disposed of on merits. It is made clear that no further opportunity would be given to the assessee.

7.

In the result, appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced in the open court on this the 30th day of November, 2022

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