M/S. KUMBALGODU ALLOY STEEL CASTING PRIVATE LIMITED (DEFUNCT) REPRESENTED BY DR ARUN M RAO,BANGALORE vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(1), BANGALORE

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI CHANDRA POOJARI

For Appellant: Shri C. Ramesh, CA

For Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Hearing: 28.10.2021Pronounced: 28.10.2021

Per Chandra Poojari, Accountant Member These appeals by the assessee are directed against the separate orders dated 02.08.2019 of the CIT(Appeals)-4, Bengaluru for the assessment years 2010-11 & 2011-12.

At the time of hearing of the appeals, the ld. AR submitted that ex parte orders were passed by the CIT(Appeals) without sufficient opportunity to the assessee and prayed that one more opportunity may be provided to the assessee to present its case before the CIT(Appeals). We accept the & 2214/Bang/2019 Page 2 of 2 prayer of the ld. AR and restore the appeals to the file of the CIT(Appeals) with a direction to provide another opportunity of hearing to the assessee and decide the appeals afresh.

In the result, the appeals by the assessee are treated as allowed for statistical purposes.

Pronounced in the open court on this 28th day of October, 2021.

M/S. KUMBALGODU ALLOY STEEL CASTING PRIVATE LIMITED (DEFUNCT) REPRESENTED BY DR ARUN M RAO,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(1), BANGALORE