MITHALAL CHORIDIA MAHINDRA KUMAR,BANGALORE vs. THE ACIT, CENTRAL CIRCLE -1(2), BANGALORE

PDF · subscribers
ITA 1092/BANG/2022Status: DisposedITAT Bangalore28 February 2023AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not grant proper opportunity of being heard to the assessee. Therefore, the case was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee's representative argued that the CIT(A) passed the order without providing an opportunity of being heard, despite adjournment applications being filed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing the assessee with an adequate opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Smt. Suman Lunkar, CA, Shri Gudimella VP Pavan

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.

3.

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.

4.

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.

Recent GST High Court judgments

Search GST case law →