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Facts
The assessee firm filed its return of income, which was selected for scrutiny. The Assessing Officer (AO) made an addition of Rs. 13,75,500/- under Section 69A of the Income Tax Act, treating it as unexplained income. The assessee appealed to the CIT(A), who dismissed the appeal.
Held
The Tribunal held that the CIT(A) failed to provide proper notice to the assessee for the hearing of the appeal, leading to an ex-parte dismissal. The matter was set aside to the CIT(A) for re-adjudication after affording a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) properly served notice to the assessee, and if the ex-parte order passed without proper notice is sustainable.
Sections Cited
144, 69A, 143(2), 143(3), 282, 127
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Income Tax Appellate Tribunal, Hyderabad ‘SM’ Bench, Hyderabad
आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : A S Pharma, 11-2-221 and 221/1, Nampally, Hyderabad-500001, Telangana. Assessee 2. राज�व/ : Income Tax Officer, Ward-7(1), Signature The Towers, Kondapur, Hyderabad, Telangana- Revenue 500084. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file
आदेशानुसार / BY ORDER
Sr. Private Secretary ITAT, Hyderabad.