APARNA YEDULA,HYDERABAD vs. ITO, WARD-4(3), HYDERABAD

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ITA 36/HYD/2022Status: DisposedITAT Hyderabad15 March 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the lower appellate order was passed ex-parte during the pandemic without hearing the assessee. Therefore, the case was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an addition of Rs. 11,10,161 made under Section 69A read with Section 115BBE. The CIT(A) passed an ex-parte order during the Covid-19 pandemic without hearing the assessee.

What were the issues?

Whether the CIT(A) order passed ex-parte during Covid-19 pandemic without hearing the assessee is valid.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S. GODARA

O R D E R This assessee’s appeal for the Asst. Year 2017-18 arise from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi’s order dt.05.11.2021 passed in the case No. ITBA/NFAC/S/250/2021-22/1036738603(1) involving proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).

None appeared on behalf of the assessee, therefore, case was heard exparte. Heard learned DR.

2 ITA 36/Hyd/2022 2. The assessee's sole substantive grievance herein challenge both the lower authorities’ action making 69A r.w.s. 115BBE addition of Rs.11,10,161 in the course of section 144 proceedings as upheld in the CIT(A)’s exparte order.

3.

There is hardly any dispute that the lower appellate order under challenge has been passed during Covid 19 pandemic outbreak involving lockdown restrictions at various levels; and that too, without hearing the assessee. Faced with this situation, I deem it appropriate to restore the instant appeal back to the CIT(A) for his appropriate adjudication in light of section 250(6) of the Act within three effective opportunities of hearing.

4.

This assessee's appeal is allowed for statistical purposes in above terms.

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