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Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE
Before: SHRI. B.R. BASKARAN & SMT. BEENA PILLAI
Date of Hearing : 05-11-2020 Date of Pronouncement : 25-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals has been filed by assessee against quantum and penalty orders dated 15/09/2017 and 18/09/2017 respectively passed by Ld.CIT(A)-7, Bangalore for assessment year 2013-14. 2. We note that assessment order passed in quantum proceeding without hearing assessee as none had appeared before Ld.AO. We note that even the penalty order passed by Ld.AO is without hearing assessee as none had appeared.
Before Ld.CIT(A) also assessee was not represented by any one.
We note that before Ld.CIT(A), appeal was filed against order passed under section 144 with a delay, which was not condoned. In our view Ld.CIT(A) should not dismiss appeal without deciding the issues on merits. We therefore condoned the delay of 152 days in filing the appeal before Ld.CIT(A).
We direct Ld.CIT(A) to pass a detailed order on merits having regards to the evidences filed by assessee. Assessee is also directed to file all requisite details in support of its claim.
We therefore remand both the appeals back to Ld.CIT(A) with a direction to pass orders after hearing assessee in accordance with law. Accordingly grounds raised
by assessee in both the appeal stands allowed for statistical purposes. In the result appeals filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 25th Nov, 2020 Sd/- Sd/- (B.R BASKARAN) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 25th Nov, 2020. /Vms/ Copy to: