MALEPATI ADINARAYANA,KADAPA vs. ITO., WARD-1, KADAPA

At the outset, it is seen that there is a delay of 48 days in filing of this appeal by the assessee to which the assessee has filed an affidavit and condonation petition stating that since he is Page 1 of 4 digitally illiterate person, not aware of the order uploaded in the portal. After discussing with the learned DR, the delay of 48 days in filing of the appeal by the assessee is hereby condoned and appeal is admitted for adjudication.

The brief facts of the case are that the assessee has not filed ITR for the A.Y 2016-17. Statutory notices u/s 143(2) and 142(1) of the I.T. Act, 1961 was issued and served on the assessee. But the assessee neither appeared nor filed any details before the Assessing Officer. Thus, the Assessing Officer completed the assessment ex-parte and assessed the total income/loss determined at Rs.95,20,224/-.

Being aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the learned CIT (A). Before the learned CIT (A), the assessee neither appeared nor filed any written submission to substantiate his case. Thus, the learned CIT (A) dismissed the appeal filed by the assessee ex-parte and upheld the order of the Assessing Officer.

We have heard both the sides, perused the material available on record and gone through the orders of the authorities below. We find that the learned CIT (A) only issued 2 dates of hearing on 2/5/2024 and 9/5/2024. We find that before the learned CIT (A), the assessee neither appeared nor filed any details. The learned Counsel for the assessee explained the Page 2 of 4 reasons and argued that notices issued by the learned CIT (A) were not served on the assessee. It is an admitted fact that before disposing of any appeal, a reasonable opportunity of being heard to the appellant needs to be given. In the present appeal, the learned CIT (A) had given 2 notices in the same month without affording sufficient opportunity to the assessee. Therefore, we are of the considered view that the issue needs to go back to the file of the learned CIT (A) for fresh consideration and to give proper opportunity of hearing to the assessee. Thus, we set aside the order of the learned CIT (A) and restore the issue back to the file of the learned CIT (A) for fresh consideration. The learned CIT (A) is directed to provide reasonable opportunity of being heard to the assessee and decide the appeal afresh. Needless to say, the assessee shall appear before the learned CIT (A) and file all the details.

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