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

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ITA 2214/BANG/2019Status: DisposedITAT Bangalore28 October 2021AY 2011-122 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer and restored the appeals to the file of the CIT(Appeals). The CIT(Appeals) was directed to provide another opportunity of hearing and decide the appeals afresh.

What were the facts?

The assessee's appeals were directed against ex parte orders passed by the CIT(Appeals). The assessee requested an opportunity to present its case before the CIT(Appeals).

What were the issues?

Whether the CIT(Appeals) erred in passing ex parte orders without providing sufficient opportunity to the assessee.

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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.

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