SHRI. N. R. KUMARASWAMY,BANGALORE vs. THE INCOME TAX OFFICER, WARD - 7(2)(5), BANGALORE
What did the Tribunal hold?
The Tribunal restored the matter back to the CIT(A) for a fresh decision. The assessee was directed to produce further details regarding the differences amounting to Rs. 10,23,461.
What were the facts?
The assessee's appeal was heard ex-parte as the assessee's representative did not appear. The CIT(A) had confirmed additions of Rs. 15,864 and Rs. 10,07,597, totaling Rs. 10,23,461.
What were the issues?
Whether the additions made by the CIT(A) regarding differences in gross receipts and reimbursement of expenses were properly explained by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI
Shri. N. R. Kumaraswamy, The Income Tax Officer, No.15, New ‘D’ Souza Layout, Ward-7(2)(5), Hosakerehalli, BSK 3rd Stage, Vs. Bengaluru. Bengaluru – 560085. PAN : ALWPK 3713 D APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru Date of hearing : 24.09.2020 Date of : 09.10.2020 Pronouncement O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is filed by the assessee and the same is directed against the order of learned CIT(A)-7, Bengaluru, dated 25.03.2019, for Assessment Year 2011-12. The grounds raised by the assessee are as under:
Page 3 of 4 2. This appeal was earlier fixed for hearing on 24.06.2020. On this date, learned AR of the assessee moved an application for adjournment and on his request, the hearing was adjourned to 24.09.2020 and this date of hearing was intimated to the learned AR of the assessee. Thereafter, on 23.09.2020, Paper Book containing 79 pages was filed by learned AR of the assessee and along with Paper Book, a letter is also filed by learned AR of the assessee in which it is stated that the matter is listed for hearing on 24.09.2020 with “C” Bench and hence, it is seen that the AR of the assessee is very much aware about this date of hearing but in spite of this, none appeared on behalf of the assessee and there is no request for adjournment and therefore, the appeal of the assessee was heard ex-parte qua the assessee. Learned DR of the Revenue supported the order of CIT(A).
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