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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal by the assessee is directed against order of Ld. CIT(A) dated 14.2.2022 for the assessment year 2011-12.
The assessee is in appeal before us with regard to disallowance u/s 14A of the Income-tax Act,1961 ['the Act' for short]. None appeared for assessee, even after issuing notice to the assessee. We proceeded to decide the appeal after hearing Ld. D.R.
M/s. M.K. Agrotech Pvt. Ltd., Mandhya
Page 2 of 2 3. On going through the Ld. CIT(A)’s order, we observe that order passed by Ld. CIT(A) is ex-parte without participation of the assessee. Hence, in the interest of justice, we remit all the issues in dispute in this appeal to the file of Ld. CIT(A) to decide it afresh after giving an opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25th Jul, 2022