A.Bikshapathy, Alias A.M.Raja , Hyderabad V. Income Tax Officer, Ward-4(1), Hyderabad

ITA 505/Hyd/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3992 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB-A
• Next Hearing Date: 04-02-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No 505 of 2019 A Bikshapathy Page 1 of 2 आयकर अपीलȣय अͬधकरण, 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 /ITA No.505/Hyd/2019 (िनधाŊरण वषŊ/Assessment Year: 2008-09) Shri A. Bikshapathy, Alias A.M. Raja, Hyderabad PAN:ACYPA3177E Vs. Income Tax Officer Ward-1 Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri A. Srinivas, CA राज̾ व Ȫारा/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. 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 ITA No 505 of 2019 A Bikshapathy Page 2 of 2 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. Order pronounced in the Open Court at the time of hearing itself, i. on 5 th February, 2024. Sd/- Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Hyderabad, dated 5 th February, 2024 Vinodan/sps Copy to: S.No Addresses 1 Shri A Bikshapathy, Alias A.M. Raja, House No.1-3- 183/40/148 & 148A, SBI Colony, New Bakaram, Hyderabad 500048 2 Income Tax Officer Ward 4(1) Hyderabad 3 Pr. CIT-4, Hyderabad 5 DR, ITAT Hyderabad Benches 6 Guard File By Order