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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU
ORDER
PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 15/11/2022 passed by the Ld.CIT(A)-11, Bangalore for A.Y. 2015-16. 2. At the outset, the Ld.AR submitted that the impugned order has been passed without giving an opportunity of being heard to the assessee. The Ld.AR submitted that on various dates when the hearing was fixed, adjournment applications were filed seeking time. However, the Ld.CIT(A) has not granted opportunity and dismissed the appeal ex-parte.
In support of the submissions, the Ld.AR has filed the copies of the adjournment letters that was filed before the Ld.CIT(A) on the relevant dates which is scanned and reproduced as under:
We have perused the submissions advanced by both sides in the light of records placed before us.
In the interest of justice, we deem it fit and proper to remand this case back to the Ld.CIT(A) to decide the issues afresh after granting proper opportunity of being heard to assessee. The Ld.CIT(A) is directed to issue notice to the assessee and call for relevant details. Assessee is directed to file all requisite details before the Ld.CIT(A) in support of its contention. Needless to say Page that proper opportunity of being heard must be granted to assessee. Accordingly, the grounds raised by the assessee stands allowed for statistical purposes. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 28th February, 2023.