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Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.
Before: SHRI A. MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY
O R D E R Per Shri Duvvuru RL Reddy, J.M. : These three assessee’s appeals for Asst. Years 2016-17 to 2018-19 arise from the orders of Commissioner of Income Tax (Appeals)-12, Hyderabad all dt.28.10.2021 under Section 143(3) r.w.s. 153A of Income Tax Act, 1961 (‘the Act’). Since common issues are involved in these appeals, consolidated order is being passed for the sake of convenience and brevity.
2 to 476/Hyd/2021 2. At the outset, learned authorized representative of the assessees submitted that the first appellate authority has not provided sufficient opportunity of hearing and order passed exparte. He prayed that the appeal may be remitted back to the file of CIT(A) for fresh adjudication after affording adequate opportunity of hearing to the assessee.
Learned departmental representative relied on the CIT(A)’s order and submitted that the assessee deliberately did not appear before the CIT(A). Therefore, the CIT(A) has passed order after considering the material available on record.
We have heard both the parties and perused the material available on record. After considering the submissions of both the parties, in order to meet the principles of natural justice, we restore the assessee's grounds of appeal back to the CIT(A) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. The assessee or their
4. These assessee's appeals are allowed for statistical purposes. A copy of this common order be placed in the respective files.
Order pronounced in the open court on 20th Jan.,2022.