Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE
Before: SHRI. CHANDRA POOJARI & SMT. BEENA PILLAI
Date of Hearing : 11-02-2021 Date of Pronouncement : 25 -03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 24/09/2018 passed by Ld.CIT(A)-10, Bangalore for assessment year 2010-11.
At the outset it is submitted that none had appeared before the Ld.CIT(A). It has been observed by Ld.CIT(A) that of the notices issued by his office was returned unserved with postal remarks assessee left, addressee moved etc. The Ld.CIT(A) therefore decided the issue on the documents available on record.
The Ld.AR thus requested the appeal to be remanded to Ld.CIT(A).
It has been submitted that assessee may be granted an opportunity of being represented before Ld.CIT(A) by furnishing relevant evidences/documents in support of claim. 5. The Ld.Sr.DR did not raise any serious objection for the issue being remanded to Ld.CIT (A). 6. Based on the above we are of the opinion that one more opportunity needs to be granted to assessee. Assessee is directed to furnish all relevant details before the Ld.CIT(A). The Ld.CIT(A) and shall carry out necessary verification/investigation in respect of the documents furnished by assessee and consider the claim in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee in accordance with law. Accordingly grounds raised
by assessee stands allowed for statistical purposes. In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 25th March, 2021 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 25th March, 2021. /Vms/ Copy to :