VAMSIRAM BUILDERS & DEVELOPERS PRIVATE LIMITED (FORMERLY VAMSIRAM BUILDERS),HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

The grounds raised by the assessee are as under :

The brief facts of the case are that, the assessee had filed an appeal before the Ld. CIT(A) against the order passed by the Learned Assessing Officer (“Ld. AO”) under section 143(3) read with section 144B of the Income Tax Act, 1961 (“the Act”) dated 26.12.2022 for the Assessment Year 2021–22. However, during the course of appellate proceedings, the assessee failed to comply with the notices issued by the Ld. CIT(A). Consequently, the Ld. CIT(A) dismissed the appeal of the assessee for non-prosecution.

Aggrieved by the said order of Ld. CIT(A), the assessee has preferred the present appeal before this Tribunal. The Ld. Authorised Representative (“Ld. AR”) submitted that due to some unavoidable reasons, the assessee could not appear before the Ld. CIT(A) or properly prosecute its case on merits. It was contended that the assessee did not gain any advantage by avoiding the proceedings or by not participating in the appellate process. The Ld. AR therefore pleaded that, in the interest of justice and in accordance with the principles of natural justice, the assessee may be given one more opportunity to present its case on merits before the Ld. CIT(A). Accordingly, it was prayed that the matter may be restored to the file of the Ld. CIT(A) for fresh adjudication.

Per contra the Learned Departmental Representative (Ld. DR) opposed the submissions of the assessee and relied upon the order of the Ld. CIT(A). It was submitted that sufficient opportunities had already been provided by the Ld. CIT(A), which the assessee failed to avail. Hence, according to the Ld. DR, there was no justification for providing another opportunity.