RAMESHCHANDER REDDY CHADA, HYDERABAD V. INCOME TAX OFFICER, WARD-4(3) , HYDERBAD

ITA 234/Hyd/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2450 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 06-05-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 10-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 234/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2016-17) Rameshchander Reddy Chada, Hyderabad [PAN : AAVPC2861N] Vs. Income Tax Officer, Ward-4(3), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 07/05/2024 घोर्णध की तधरीख/Pronouncement on: 09/05/2024 आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 11/01/2024 passed by the learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of Rameshchander Reddy Chada (“the assessee”) for the assessment year 2016-17, assessee preferred this appeal. 2. At the time of hearing, it is the submission on behalf of the assessee that the learned CIT(A) disposed-of the appeal ex-parte observing that various notices under section 250 of the Income Tax Act, 1961 (for short “the Act”) were issued to the assessee, but the assessee failed to comply ITA No. 234/Hyd/2024 Page 2 of 4 with any of such notices nor did the assessee make any written submissions. 3. Learned AR also submitted that even otherwise also the learned CIT(A) could have referred to the facts and dispose-of the matter on merits so as to have effective assistance to the higher appellate fora. He submitted that in the interest of justice, an opportunity may be granted to the assessee to effectively prosecute the appeal, by restoring the appeal to the file of the learned CIT(A). 4. Though the learned DR vehemently opposed the request of the assessee, the fact remains that the learned CIT(A) did not refer to the facts nor did he dispose of the appeal on merits. 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. 5. 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. 6. Having regard to the facts and circumstances of the case, we are 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. If the request of the learned AR is granted, affording an opportunity to the assessee to prosecute the appeal before the learned CIT(A) by submitting the evidences, the highest that would happen is that a cause could be ITA No. 234/Hyd/2024 Page 3 of 4 decided on merits. When the technicalities are pitted against the delivery of substantial justice, the former must give way to the latter. 7. With this view of the matter, we set aside the impugned order and restore the appeal to the file of the learned CIT(A) to pass an order in compliance with the provisions under section 250(6) of the Act. 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 of being heard to the assessee. We order accordingly. 8. In the result, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 9 th day of May, 2024. Sd/- Sd/- (MADHUSUDAN SAWDIA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 09/05/2024 TNMM ITA No. 234/Hyd/2024 Page 4 of 4 Copy forwarded to: 1. Rameshchander Reddy Chada, 4052-2-18/31, B27, KBR Sai Akshay Enclave, DD Colony, TK, Musheerabad, Hyderabad. 2. The Income Tax Officer, Ward-4(3), Hyderabad. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD