MANNE HAREESH,TENALI vs. INCOME-TAX OFFICER, WARD - 1(1),, GUNTUR

5. The ex-parte disposal of the appeal by the Ld. CIT(A) contravenes the provisions of Section 250(6) of the IT Act, which mandates that the appeal be adjudicated on its merits with due consideration of the facts and submissions presented.

6. The Ld. CIT(A) ought to have held that the assessment order was not sustainable, particularly when the assessee was granted time until 17.03.2022 to respond, but the online submission window was disabled on 16.03.2022, effectively depriving the assessee of the opportunity to present its case. Under these circumstances, the impugned order ought to have been quashed as untenable in law.

7. For these and other reasons that may be urged at the time of hearing, the appellant prays that the orders passed u/s Page 2 of 6

250 of the IT Act be set aside and the additions made by the AO be deleted.”

3. At the time of hearing, the learned AR of the assessee has submitted that the learned CIT (A) has passed the impugned order ex-parte by giving the reasons that the assessee has not furnished any new or substantial written submission or documentary evidence in support of his grounds. The learned AR has referred to the notice issued by the learned CIT (A) dated 29/03/2024 placed at page No.2 of the paper book whereby the assessee was asked to submit the written submission on or before 10/04/2024. The learned AR has referred to the acknowledgement of filing the submission placed at page No.3 of the paper book and submitted that the assessee filed the submission on 01/04/2024 in response to the notice much prior to the date of compliance dated 10/04/2024. The learned AR then referred to the concluding para No.5.2 of the order of the learned CIT (A) and submitted that the appeal of the assessee was dismissed without considering the written submission filed by the assessee. Thus, the learned AR has stated that the impugned order of the learned CIT (A) may be set aside and the matter may be remanded to the record of the learned CIT (A) for fresh adjudication on merits.

5. Thus, it is clear that the assessee has pointed out that the Assessing Officer issued notice dated 19/03/2022 giving time up to 17/03/2022 to file the submission. The assessee tried to submit the submission on 16/03/2022 one day prior to the compliance date, however, the option was disabled before the due date and the assessee then submitted the submission through another option using reply in penalty notice. Further, we note that Page 4 of 6 the learned CIT (A) has issued notice dated 29/03/2024 for production of submission and documents on or before 10/04/2024. The assessee has filed the acknowledgement of the submission of the written submission and documents dated 1/4/2024. However, the learned CIT (A) has dismissed the appeal of the assessee in para 5.2 as under: