What did the Tribunal hold?

The Tribunal found that the appeal was decided ex-parte due to the assessee's non-appearance. Both parties were heard, and the matter was sent back to the CIT(A) for adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's non-appearance, despite opportunities given. The assessee's representative explained the reasons for non-appearance and requested the matter be sent back.

What were the issues?

Whether the appeal decided ex-parte by the CIT(A) due to the assessee's non-appearance should be remanded back for fresh adjudication.

T. Harshavardhana Prasad vs ITO | ITAT Visakhapatnam 2018

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH

For Appellant: Shri C.Subrahmanyam, AR

Hearing: 26.02.2018

आदेश /O R D E R

PER D.S. SUNDER SINGH, Accountant Member:

The assessee has filed appeal before CIT(A) which was decided ex-parte by the Ld.CIT(A) vide order ITA No.225/2013-14/CIT(A-1)/GNT

2 ITA No.143/Viz/2017 Sri T.Harshavardhana Prasad, Visakhapatnam

dated 24.10.2016 due to non-appearance of the assessee on the date of hearing inspite of several opportunities given to the assessee for hearing.

In this case, even though assessee was given sufficient opportunity of hearing, none appeared before the Ld. CIT(A) on the date of hearing and hence the appeal was dismissed. The Ld.AR explained the reasons for non appearance before the Ld.CIT(A) and requested for remitting the matter back to the file of the Ld.CIT(A).

On the other hand, the Ld. D.R. has not objected for sending back the appeal for adjudication.

We have heard both the parties, perused the materials available on record. The matter is sent back to the Ld.CIT(A) for adjudication as the appeal was decided ex-parte by the Ld.CIT(A) due to non- appearance of the assessee before the Ld.CIT(A).

3 ITA No.143/Viz/2017 Sri T.Harshavardhana Prasad, Visakhapatnam

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

The above order was pronounced in the open court on 28th Feb 2018.

Sd/- Sd/- (िी.दुगााराि) (डड.एस. सुन्दरससंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याययक सदस्य/JUDICIAL MEMBER ऱेखा सदस्य/ACCOUNTANT MEMBER ववशधखधऩटणम /Visakhapatnam ददनधंक /Dated : 28.02.2018 L.Rama, SPS

4 ITA No.143/Viz/2017 Sri T.Harshavardhana Prasad, Visakhapatnam

आदेश की प्रनतलऱवऩ अग्रेवषत/Copy of the order forwarded to:- 1. अपीलाथी / The Appellant- Shri T.Harshavardhana Prasad, D.No.7-10-43/3, Aishwarya Aavaas, Behind Panthulugari Meda, Old Gajuwaka, Visakhapatnam – 530 026 2. प्रत्यधथी / The Respondent– Income-Tax Officer, Ward-5(2), Pratyakshara Bhavan, MVP Colony, Visakhapatnam – 530 017 3. The Pr.Commissioner of Income Tax-2, Visakhapatnam 4.The Commissioner of Income Tax(Appeals)-1, Guntur 5. ववभधगीयप्रनतननधध, आयकरअऩीऱीयअधधकरण, ववशधखधऩटणम /DR, ITAT, Visakhapatnam 6. गधर्ाफ़धईऱ / Guard file आदेशधनुसधर / BY ORDER // True Copy //

Sr. Private Secretary ITAT, VISAKHAPATNAM

T. HARSHAVARDHANA PRASAD,VISAKHAPATNAM vs. THE ITO, VISAKHAPATNAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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