SRI. M. NARSING RAO,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD

ITA 1497/HYD/2017Status: DisposedITAT Hyderabad21 June 2018AY 2013-142 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an order before the adjourned date, violating principles of natural justice. Therefore, the matter was set aside for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee had filed an adjournment petition before the CIT(A) to file additional grounds and written submissions.

What were the issues?

Whether the CIT(A) violated principles of natural justice by passing an ex-parte order without affording a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

Before: SHRI J. SUDHAKAR REDDY & SMT. P. MADHAVI DEVI

For Appellant: Shri A.V. Raghuram

For Respondent: Smt. N. Swapna

PER J. SUDHAKAR REDDY, A.M.:

This is an appeal filed by the assessee directed against the order the Ld. CIT(A) - 2, Hyderabad, dated 27/06/2017 passed u/s 250 of the IT Act, 1961 (the Act), for AY 2013-14. 2. After hearing rival contentions, we find that the ld. CIT(A) has passed an ex-parte order. Shri A.V. Raghuram has produced before this Bench an adjournment petition filed by the assessee before the ld. CIT(A) – 2, Hyderabad on 10/07/2017, seeking time for filing additional ground for invoking the 2nd proviso to section 40(a)(ia) of the Act and also to file written submissions. We find from copy of the adjournment petition that ld. CIT(A) – 2, Hyderabad

2 M. Narsing Rao, Hyd.

had adjourned the case to 28/07/2017 to be heard at 3.15 p.m. While

The order continues below.

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