What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the CIT(A) due to a lack of natural justice. The appeal was remanded back to the CIT(A) for fresh adjudication.

The assessee failed to appear before the CIT(A) for assessment year 2010-11, resulting in an ex-parte order. The assessee later convinced the Tribunal that there was a sufficient cause for their absence.

What were the issues?

Whether the CIT(A) order was valid when passed ex-parte without the assessee's appearance, and if the assessee had sufficient cause for non-appearance.

Jhansi Lakshmi Bai Mahila Mandali. vs ITO | ITAT Hyderabad 2018

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

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri Md. Afzal

For Respondent: Shri K. Gopala Krishna

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B-SMC”, HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA No. 1118/Hyd/2017 Assessment Year: 2010-11 Jhansi Lakshmi Bai Mahila vs. ITO (Exemptions) Mandali, Ward-2, Hyderabad. Hyderabad. PAN- AAATJ3835E (Appellant) (Respondent) Assessee by : Shri Md. Afzal Revenue by : Shri K. Gopala Krishna Date of hearing : 09-05-2018 Date of pronouncement : 09-05-2018 ORDER PER SHRI J. SUDHAKAR REDDY, AM: This appeal is filed by the assessee directed against the order of the Ld. CIT(A)-9, Hyderabad, dated 28.03.2017 for the A.Y 2010-11 passed u/s 250 of the IT Act, 1961 (the Act).

After hearing rival contentions, I find that the Ld. CIT(A) has passed an ex-parte order, as the assessee has fail to appear before him in response to the notices. The assessee convinced me that it has been prevented by sufficient cause for appearing before the Ld. First appellate authority. Hence in the interest of natural justice I set aside

2 ITA No. 1118/Hyd/2017 Jhansi Lakshmi Bai Mahila Mandali, Hyderabad.. this appeal to the file of the Ld. First appellate authority for fresh adjudication in accordance with law.

In the result this appeal of the assessee is allowed for statistical purposes.

Pronounced in the open court on 09th May, 2018.

Sd/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER

Hyderabad, Dated: 09th May, 2018. KRK 1) Jhansi Lakshmi Bai Mahila Mandali, C/o Md. Afzal, Adv, 11-5-465, Sherson’s Residency, Flat No. 402, Criminal Court Road, Red Hills, Hyderabad-04. 2) The ITO (Exemption), Ward-2, Hyderabad. 3) CIT(A) -9, Hyderabad. 4) The Addl.CIT (Exemptions) Hyderabad. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File

JHANSI LAKSHMI BAI MAHILA MANDALI.,HYDERABAD vs. INCOME TAX OFFICER(EXEMPTIONS), WARD-2, HYDERABAD

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