M/S. KASHYAP CONSTRUCTIONS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER INCOME TAX. CIRCLE-4(1)(1), BENGALURU

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ITA 802/BANG/2023Status: DisposedITAT Bangalore14 December 2023AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the order passed by the CIT(A) was ex-parte. To prevent miscarriage of justice, the Tribunal decided to grant the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal was against an ex-parte order by the NFAC which confirmed an addition made by the AO. The assessee submitted that they were unable to appear before the CIT(A) to represent their case.

What were the issues?

Whether the CIT(A) order was passed ex-parte and if the assessee should be given an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Shri Siddesh Nagaraj Gaddi, CA
For Respondent: Shri V Parithivel, JCIT (DR), Shri Siddesh Nagaraj Gaddi, CA

ORDER PER MADHUMITA ROY, JUDICIAL MEMBER

The appeal filed by the assessee is directed against the order dated 5/9/2023 passed by the NFAC arising out of the order dated 28/12/2019 passed by the DCIT, Circle-4(1)(1), Bengaluru u/s 143(3) of the Act for the assessment year 2017-18 whereby and whereunder the addition made by the ld.AO has been confirmed.

2.

At the time of hearing of the instant appeal, the ld.Counsel for the assessee submitted before us that the order passed by the ld.CIT(A) is an ex-parte one and thus the same is to be adjudicated by giving an opportunity to the assessee to represent his case for the ends of the justice.

3.

The ld.DR relied upon the order passed by the authorities below.

4.

We find from the record that the assessee was given notice on 18/01/2021, 30/12/2021, 21/07/2022 and 10/08/2023 but without any result. The assessee, as per submission not been able to appear before the ld.CIT(A) to represent his case and ultimately, the order passed by the ld.AO has been confirmed. Thus, the order passed by the ld.CIT(A) is ex-parte one. It is an admitted fact that for some reason or the other, the assessee was not found to be represented to address his grievances before the First Appellate Authority.

5.

Thus, having heard the ld.counsels for the parties and having regard to the facts and circumstances of the case, we in order to prevent the miscarriage of justice, find it fit and proper to grant an opportunity of being heard to the assessee by the ld.CIT(A) to adjudicate the issue by him. Thus, we remit the issue to the file of ld.CIT(A) for fresh adjudication of the same on merit upon giving an opportunity of being heard to the assessee and upon considering the evidences on record or evidence which the assessee may choose to file at the time of hearing of the matter.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

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