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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD
Before: SHRI RAMA KANTA PANDA & SHRI K. NARASIMHA CHARY
निर्धाररती द्वधरध/Assessee by: Shri T. Chaitanya Kumar, AR रधजस्व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 30/01/2024 घोर्णध की तधरीख/Pronouncement on: 30/01/2024 आदेश / ORDER PER BENCH: Aggrieved by the order(s) passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Laxma Reddy Vangeti (“the assessee”) for the Laxma Reddy Vangeti assessment years 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18, assessee preferred these appeals. For the sake of convenience, we dispose of these appeals by way of this common order.
At the outset, it is the submission on behalf of the assessee that the learned CIT(A) disposed-of the appeal ex-parte, observing that various notices were issued to the assessee from time to time, but the assessee failed to comply with any of such notices nor did the assessee make any written submissions, leaving no option, but to decide the matter basing on the papers available before him like grounds of appeal and statement of facts in Form No.35. According to the learned AR all the notices were sent to the assessee by e-mail, but the assessee being an old man and not acquainted with the procedure of online summons/notice, could not prosecute his case diligently. He urged that given an opportunity, the assessee would appear before the authorities and conduct the case diligently. Learned AR further submitted that by getting the matter decided adversely, the assessee does not stand to gain and, therefore, the technical incompetency of the assessee may be condoned and the matter may be remitted back for fresh disposal and the assessee is ready to produce all the material before the authorities.
3. Learned DR vehemently opposed the request of the assessee, stating that sufficient opportunity was granted by the learned Assessing Officer as well as the learned CIT(A) and, therefore, there is no need of remanding the appeal to the file of the authorities below.
We have gone through the record in the light of the submissions made on either side. It is a fact that the assessee did not appear before
Laxma Reddy Vangeti both the authorities and the explanation offered is that the assessee is not conversant with the procedure of online summons/notice, and therefore, could not prosecute his case diligently. Though the learned CIT(A) referred to the merits of the case, the fact remains that such an order is an ex parte order in all the appeals. Having regard to the facts and circumstances of the case, we are of the considered opinion that the highest that would happen by affording an opportunity to the assessee to prosecute his appeals before the learned CIT(A) by submitting the evidences, is that a cause could be decided on merits. When the technicalities are pitted against the delivery of substantial justice, the former must give way to the later. With this view of the matter, while setting aside the impugned order(s) and restoring the appeals to the file of the learned CIT(A), we direct the assessee to co-operate with the first appellate authority in getting the matters disposed of on merits, without seeking any adjournments and the learned CIT(A) to take a fresh look at the matter, after affording a reasonable opportunity to the assessee of being heard. We order accordingly.
In the result, all the appeals of the assessee are treated as allowed for statistical purposes.
Order pronounced in the open court on this the 30th day of January, 2024.