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Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad
Before: Shri Inturi Rama Rao & Shri K. Narasimha Chary
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
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.
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.
In the result, appeal filed by the assessee stands partly allowed for statistical purposes.