M/S R & M INDIA PVT LTD,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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ITA 1667/BANG/2018Status: DisposedITAT Bangalore30 January 2020AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that a reasonable opportunity of being heard was not provided to the assessee. Therefore, the order of the CIT(A) was set aside and the matter was restored for a fresh decision.

What were the facts?

The assessee's appeal against the CIT(A)'s order was heard ex-parte. The CIT(A) noted that the assessee did not appear for the hearing or file any submissions.

What were the issues?

Whether the CIT(A) provided a reasonable opportunity of being heard to the assessee before passing an ex-parte order.

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Appellant: Shri. S. V. Ravishankar, Advocate
For Respondent: Shri. Sunil Kumar Agarwal, Addl. CIT
Hearing: 25.11.2019Pronounced: 30.01.2020

O R D E R

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