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

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/-.

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.

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