SMT. G.P. LAKSHMI,BANGALORE vs. INCOME TAX OFFICER, WARD- 1(2)(4), BANGALORE

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ITA 1956/BANG/2019Status: DisposedITAT Bangalore22 October 2020AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that an appeal should be decided on merit even if the assessee does not appear. Therefore, the order of the CIT(A) was set aside and the matter was remanded for a decision on merit after providing an adequate opportunity of being heard to both sides.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine without a decision on merit. The CIT(A) followed a tribunal order that was not applicable in this context. The assessee's representative sought an adjournment which was rejected.

What were the issues?

Whether an appeal can be dismissed in limine without deciding on merit, and whether an ex parte order by the CIT(A) is valid without providing an opportunity of being heard.

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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI A. K. GARODIA

For Respondent: Smt. R. Premi, JCIT DR
Hearing: 21.10.2020Pronounced: 22.10.2020

APPELLANT RESPONDENT Assessee by : Shree Sandip, C. A. Revenue by : Smt. R. Premi, JCIT DR Date of hearing : 21.10.2020 Date of Pronouncement : 22.10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is filed by the assessee and the is directed against the order of CIT (A) – 1 Bengaluru dated 24.07.2019.

2.

In course of hearing, learned AR of the assessee sought adjournment which was rejected because the bench noted that the order of CIT (A) is ex parte qua the assessee and as per this order, and as per this order, learned CIT (A) has not decided the appeal on merit and he has dismissed the appeal of the assessee in limine by following the tribunal order rendered in the case of CIT vs. Multiplan India Ltd., 38 ITD 320. And this is settled position by now that even if the assessee has not appeared, the appeal should be decided on merit and therefore, this matter has to be remanded to CIT (A) for a decision on merit after providing adequate opportunity of being heard to both sides. Learned AR of the assessee agreed to this proposition put forward by the bench. Learned DR of the revenue although supported the order of CIT (A)

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