RAGHU SURAPUDI,SPSRNELLORE vs. ITO., WARD-1, GUDUR
No AI summary yet for this case.
Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD
Before: SHRI PRAKASH CHAND YADAV & SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER
आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER
ITA No.715/Hyd/2024 Assessment Year: 2017-18 Shri Raghu Surapudi, Vs. The Income Tax Officer, Ward 1, Gudur (A.P.) Nellore (A.P.) PAN : FUGPS0477A (Appellant) (Respondent) Assessee by: None. Revenue by: Ms. Kavitha Rani – SR-DR Date of hearing: 24.09.2024 Date of pronouncement: 26.09.2024
O R D E R PER MADHUSUDAN SAWDIA, A.M.
This appeal is filed by Shri Raghu Surapudi (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 04.06.2024 for the A.Y. 2017-18.
2 ITA No.715/Hyd/2024
At the outset, it is seen that an adjournment petition have been filed by the assessee. However, we found from the records that the Ld. CIT(A) has dismissed the appeal of the assessee due to non prosecution and therefore the case of the assessee could not be heard on merits before the Ld. CIT(A). Hence without considering the adjournment petition filed by the assessee, the present matter is being heard in absence of the assessee.
Ld. DR placed heavy reliance on the orders of the Ld. CIT(A) and submitted that sufficient opportunity has already been given by the authorities, but the assessee failed to avail the same. Therefore he requested to upheld the order of the Ld. CIT(A).
We have heard the Ld. DR and also gone through the record in the light of the submissions made. It could be seen from the orders of the Ld. CIT(A) that in spite of many opportunities given, the assessee failed to substantiate her case by providing necessary documentary evidence, which resulted in passing the orders without consideration thereof. Hence the case of the assessee has not been heard on merits before the Ld. CIT(A). It is a fact that the assessee does not stand to gain by not prosecuting her case on merits. In the interest of natural justice, we are of the opinion that the case must be decided on merits and therefore we provide one last opportunity to the assessee to produce all the necessary documentary evidence in support of her contentions before the Ld. CIT(A) and get the matter disposed of on merits. Therefore, we set
3 ITA No.715/Hyd/2024
aside the impugned order and restore the issue to the file of the Ld. CIT(A) for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the Open Court on 26th Sept., 2024. Sd/- Sd/- Sd/- Sd/- (PRAKASH CHAND YADAV) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dt. 26th September, 2024. * Reddy gp
4 ITA No.715/Hyd/2024
Copy to: S.No Addresses 1 Shri Raghu Surapudi, D.No.C-32, Karur Village, Tada Mandal, Nellore-524401 A.P. 2 The Income Tax Officer, Gudur, A.P. 3 Prl.CIT, Tirupathi. 4 DR, ITAT Hyderabad Benches 5 Guard File
By Order
