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

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ITA 443/BANG/2022Status: DisposedITAT Bangalore12 September 2022AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee was not given a proper opportunity of being heard. Therefore, the appeal is remanded back to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) which was decided ex-parte. The assessee claims they were not given a proper opportunity of being heard by the CIT(A).

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without providing the assessee with a proper opportunity of being heard.

AI-generated summary — verify with the full judgment below

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.

2.

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.

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