GUTHIKONDA PRADEEP KUMAR REDDY,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

At the outset, assessee brought to my notice that in Form No.35, the assessee requested not to communicate the notices by email by specifically noting so, but inspite of the same, the learned CIT(A) sent the notices to the email of the assessee, therefore, miscommunication happened, and the mail sent by the learned CIT(A) escaped the attention of the assessee.

Learned LD.DR did not controvert this fact. Hence, I accept the explanation of the assessee for the delay and condone the same.

Coming to the impugned order, for non appearance of the assessee, the learned CIT(A) dismissed the appeal in limine without adverting the issues, grounds urged and the merits thereon. Requirement of law under section 250 (6) of the Act is that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Even in the absence of the assessee, it is always open for the learned CIT(A) to deal with the matter on merits instead of dismissing the same in limine.

Having regard to the facts and circumstances of the case, I am of the considered opinion that the impugned order does not comply with the requirement of Section 250(6) of the Act and cannot be sustained. Learned AR submitted that since the learned Assessing Officer also finalized the assessment under section 143(3) of the Act, affording an opportunity to the assessee to prosecute his case before the learned Assessing Officer, by submitting the documents/evidence, the highest that would happen is that a cause could be decided on merits. I consider this request reasonable, and it would be in the interest of justice to remit the issue to the file of the learned Assessing Officer for considering the submissions of the assessee and take a fresh view in the matter.

With this view of the matter, I set aside the impugned order and restore the issue to the file of the learned Assessing Officer to decide the issue afresh. I direct the assessee to co-operate with the learned Assessing Officer in getting the matter disposed of on merits, without seeking any adjournments and the learned Assessing Officer to take a fresh look at the matter, after affording a reasonable opportunity of being heard to the assessee. Grounds are accordingly treated as allowed for statistical purposes.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 24th September, 2024.