M/S. INDIAN CANE POWER LIMITED,DAVANGERE vs DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Smt. Prathibha R, Advocate, Shri K. Sankar Ganesh, JCIT

For Respondent: DR ITAT

Assessee by : Smt. Prathibha R, Advocate : Shri K. Sankar Ganesh, JCIT Revenue by DR ITAT Date of Hearing : 07-09-2022 Date of Pronouncement : 12-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 21/03/2022 passed by Ld.CIT(A)-11, Bangalore for A.Y. 2017-18.

At the outset, we note that none had appeared before the Ld.CIT(A) and assessee was not given proper opportunity of being heard by the Ld.CIT(A). Para 3 of the impugned order records the dates of notices issued to the assessee. We also note that the date of filing of the appeal by the assessee was 23/01/2019 however the Page 2 of 09/03/2022 and the order was passed ex-parte on 21/03/2022. 3. In the interest of justice, we remand the appeal back to Ld.CIT(A) with the direction to dispose of the appeal on merits by passing a detailed order in accordance with law. Needless to say that proper opportunity of being heard must be given to the assessee. In the result, the appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 12th September, 2022.

M/S. INDIAN CANE POWER LIMITED,DAVANGERE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE