A.BIKSHAPATHY, ALIAS A.M.RAJA ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

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ITA 505/HYD/2019Status: HeardITAT Hyderabad05 February 2024AY 2008-09Bench: Shri Inturi Rama Rao (Accountant Member), Shri K. Narasimha Chary (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an appellate authority must dispose of an appeal on merits, even if it is ex-parte. Since the CIT(A) failed to do so, the case was remanded.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The CIT(A) had not considered the merits of the appeal before passing the order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without considering the merits of the appeal is valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Shri Inturi Rama Rao & Shri K. Narasimha Chary

Hearing: 05/02/2024

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Inturi Rama Rao, Accountant Member AND Shri K. Narasimha Chary, Judicial Member आ.अपी.सं / (िनधा�रण वष�/Assessment Year: 2008-09) Shri A. Bikshapathy, Alias Vs. Income Tax Officer A.M. Raja, Ward-1 Hyderabad Hyderabad PAN:ACYPA3177E (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: Shri A. Srinivas, CA राज� व �ारा/Revenue by:: Shri Shakeer Ahmed, DR सुनवाई की तारीख/Date of hearing: 05/02/2024 घोषणा की तारीख/Pronouncement: 05/02/2024 ORDER

Per Inturi Rama Rao, Accountant Member

1.

This is an appeal filed by the assessee directed against the order dated of the learned CIT (A)-8, Hyderabad, relating to A.Y.2008-09 u/s 143(3) r.w.s. 147 of the I.T. Act.

2.

At the outset, we find that the impugned order was passed by the learned CIT (A) ex-parte without going into the merits of the issues in appeal. It is a settled position of law that an appellate authority like CIT (A), while passing even an ex- parte order, is bound to dispose of the appeal on merits. Since the learned CIT (A) had not gone into the merits of the issues in the appeal, we remand the appeal back to the file of the learned CIT (A) with a direction to dispose of the appeal on merits after affording due opportunity of hearing to the assessee.

3.

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

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