VENKAT NARSIMHA REDDY,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

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ITA 579/HYD/2019Status: DisposedITAT Hyderabad14 October 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient cause from appearing before the lower authorities. Therefore, the orders of the lower authorities were set aside.

What were the facts?

The assessee's case was decided ex parte by both the Assessing Officer and the CIT(Appeals). The assessee was unable to appear before the lower authorities due to mental agony following the death of his son in the USA.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the lower authorities and if a fresh opportunity for hearing should be granted.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘A’ BENCH, HYDERABAD.

For Appellant: Shri M. Chandramouleswara
For Respondent: Shri K.P.R.R. Murthy
Hearing: 13.10.2022Pronounced: 14.10.2022

BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER (Assessment Year : 2014-15) Shri Venkat Narsimha Vs. Income Tax Officer, Reddy Dudipala, Ward 9(3), Hyderabad. Hyderabad. PAN AONPD8848N (Appellant) (Respondent) Appellant By : Shri M. Chandramouleswara Rao, C.A. Respondent By : Shri K.P.R.R. Murthy, (D.R.) Date of Hearing : 13.10.2022 Date of Pronouncement : 14.10.2022 O R D E R Per Shri Inturi Rama Rao, A.M. :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-7, Hyderabad Dt.20.02.2019 for the Assessment Year 2014-15.

2.

At the outset, we find that the order of the Assessing Officer was passed exparte. Similarly, the order of the CIT (Appeals) was also passed in the absence of assessee. It was explained before us that the assessee could not present before the lower authorities as he was in mental agony following the death of his son at USA. In the circumstances, he prayed that a fresh opportunity may be granted to the assessee to explain his case before the lower authorities.

3.

On the other hand, the learned Departmental Representative had no objection to remand the matter back to the Assessing Officer for de novo assessment.

4.

Having regard to the rival submissions, we are of the opinion that the assessee was prevented by sufficient and reasonable cause from causing appearance before the lower authorities, therefore we set aside the orders of the lower authorities and remand the matter to the file of Assessing Officer for de novo assessment in accordance with law after providing an opportunity being heard to the assessee.

5.

In the result, the assessee appeal stands partly allowed for statistical purposes.

Order pronounced in the open court on 14th Oct., 2022.

Sd/- Sd/- (LALIET KUMAR) (INTURI RAMA RAO) Judicial Member Accountant Member Hyderabad, Dt. 14.10.2022. * Reddy gp Copy to :

1. 1. Shri Venkat Narsimha Reddy Dudipala, H.No.16-11- 20/1/3, Saleem Nagar, Malakpet, Hyderabad-500 036 2. ITO, Ward 9(3), Hyderaqbad.

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