What did the Tribunal hold?

The Tribunal found that the CIT(A) had decided the matter ex-parte. To serve the interest of justice, the Tribunal restored the matter to the file of the CIT(A).

The assessee appealed against an ex-parte order passed by the CIT(A) for AY 2008-09. The assessee contended that the order was passed in breach of natural justice principles.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was in breach of natural justice principles and if the matter should be restored for a decision on merits.

Maheswari Sama, R.R.Dist vs ITO | ITAT Hyderabad 2018

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

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri K.C. Devdas

For Respondent: Shri M. Naveen

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A-SMC”, HYDERABAD

BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER

ITA No. 1637/Hyd/2017 A.Y: 2008-09 Sama Maheswari, R.R. Dist. vs. Income-tax Officer, Ward – 8(2), Hyderabad. PAN- ANKPS 7296P

(Appellant) (Respondent)

Assessee by : Shri K.C. Devdas Revenue by : Shri M. Naveen

Date of hearing : 11-05-2018 Date of pronouncement : 11-05-2018

ORDER This is an appeal filed by the assessee directed against the order the Ld. CIT(A) - 2, Hyderabad dated 24/07/2017 passed u/s 250 of the IT Act, 1961 (the Act), for AY 2008-09.

In the preliminary ground, the assessee contended that the CIT(A) passed ex-parte order in breach of principles of natural justice and hence the same may be quashed and set aside.

In the course of hearing, it was pointed out by the learned counsel of the assessee that the learned CIT(A) had decided the matters ex-parte. Therefore, it would be in the interest of justice, the matter may be restored to his file for deciding various grounds of appeal on merits. The learned DR agreed with the aforesaid statement of the learned AR.

I have considered the facts of the case and the request made by the learned AR. I am of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on merits.

2 ITA No. 1637/Hyd/2017 Sama Maheswari

Accordingly, the case is remitted to the file of CIT(A) with a direction to afford reasonable opportunity of being heard to the assessee and thereafter, decide the appeal on merits.

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

Pronounced in the open court on 11th May, 2018.

Sd/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER

Hyderabad, Dated:11th May, 2018. kv Copy to: 1) Sama Maheswari, C/o B. Narsing Rao & Co., CAs., Plot No. 554, Road No. 92, Jubilee Hills, Hyd. – 96 2) ITO, Ward- 8(2), Hyderabad. 3) CIT(A) - 2, Hyderabad. 4) The Pr.CIT, - 2, Hyderabad. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File

MAHESWARI SAMA,R.R.DIST vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

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