GANNAMANI SRINIVASA RAO,HYDERABAD vs. THE ASST. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the Ld.CIT(A) passed ex-parte order and the same may be set aside and alternatively he has submitted that one more opportunity may be given to the assessee to substantiate his case before the Ld.CIT(A). When being asked the Ld.Counsel for the assesseee, the reasons for not appearing before the Ld.CIT(A), it is submitted that the assessee is suffering with liver parenchymal disease and subsequently he underwent liver transplantation, therefore, he was not able to appear before the Ld.CIT(A).

On the other hand, the Ld.DR strongly supported the order passed by the authorities below.

After hearing both the sides and after perusing the medical report filed by the assessee dated 28.11.2014, we find there is a sufficient cause for not appearing before the CIT(A). Therefore, in our opinion, one more opportunity should be given to the assessee to meet the ends of justice. Accordingly, we set aside the order passed by the Ld.CIT(A) and remit the matter back to CIT(A) to adjudicate the issue in accordance with law after giving reasonable opportunity to the assessee.

In the result, appeal of the assessee is allowed for statistical purpose.