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Facts
The assessee, Shanker Reddy Akkapally, filed appeals for AY 2018-19 and 2014-15. The assessment proceedings were completed ex-parte as the assessee failed to comply with statutory notices. Consequently, the CIT(A) dismissed the appeals for non-prosecution.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeals for non-prosecution without adjudicating the issues on merits. The Tribunal noted that the assessee had explained the reasons for non-appearance and that it is a well-established principle to dispose of appeals on merits even in cases of non-appearance.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without adjudicating the issues on merits, and whether the assessee should be granted another opportunity.
Sections Cited
Section 147, Section 148, Section 142(1), Section 144, Section 143(3), Section 144B, Section 69A, Section 69C, Section 115BBE
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Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Shanker Reddy Akkapally, D.No.105, 7-1-78/B, Begumpet, S.O. Secunderabad – 500016, Telangana. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Central Circle – 3(2), Hyderabad.