What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication. This was done on the ground of natural justice, to give the assessee an adequate opportunity of being heard.

The assessee filed an appeal against the order of the CIT(A) for AY 2003-04. The ITAT heard the rival contentions of both parties.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice principles. Whether the assessee was provided with adequate opportunity of being heard.

V.N. Sunanda Reddy vs DCIT | ITAT Hyderabad 2018

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

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri G. Venkateswarlu, Smt. N. Swapna

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B-SMC”, HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA No.1691/Hyd/2017 Assessment Year: 2003-04 Shri V.N. Sunanda Reddy, vs. Dy. CIT, Hyderabad. Circle-1(1), Hyderabad. PAN- ABMPV9517E (Appellant) (Respondent) Assessee by : Shri G. Venkateswarlu Smt. N. Swapna Revenue by : Date of hearing : 26-04-2018 Date of pronouncement : 26-04-2018 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 26.05.2017 for the A.Y 2003-04 passed u/s 250 of the IT Act, 1961 (the Act). 2. After hearing rival contentions, I am of the considered opinion that this appeal should be restored to the file of the Ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard, on the ground of natural justice. 3. The assessee is directed to appear before the Ld. CIT(A) within one month of receipt of this order to take notice I hearing and thereafter cooperate with Ld. CIT(A), as per the convenience of the Ld. CIT(A) in disposing of this appeal.

2 ITA Nos. 1691/Hyd/2017 Shri V.N Sunand Reddy, Hyderabad. 4. In the result this appeal of the assessee is allowed for statistical purposes. Pronounced in the open court on 26th April, 2018.

Sd/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER

Hyderabad, Dated: 26th April, 2018. KRK 1) Shri V.N Sunanda Reddy, 8-2-120/77/5, Ground Floor, Opp: KBR Park, Road No. 2, bajara Hills, Hyderabad-34 2) DCIT, Circle-1(1), Hyderabad. 3) CIT(A) -9, Hyderabad. 4) The Addl.CIT, Range-6 Hyderabad. 5) The Departmental Representative, I.T.A.T., Hyderabad. 6) Guard File

V.N. SUNANDA REDDY,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

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