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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N. V. VASUDEVAN & SHRI A. K. GARODIA
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.
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)