M/S. BINCO CONSTRUCTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

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ITA 1671/BANG/2019Status: DisposedITAT Bangalore30 January 2020AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that even ex parte orders must be decided on merits. Since the CIT(A) failed to do so, the matter was remanded back for a decision on merit after providing a proper opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte without a decision on merits. The CIT(A) relied on a previous tribunal order for this dismissal.

What were the issues?

Whether an ex parte order by the CIT(A) must be decided on merits, and if not, whether it should be remanded.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI ARUN KUMAR GARODIA, AM & SHRI PAVAN KUMAR GADALE, JM

For Appellant: Shri V. K. Sudhakar Shetty, C. A
For Respondent: Shri Anurag Srivastava, CIT DR
Hearing: 03.12.2019Pronounced: 30.01.2020

BEFORE SHRI ARUN KUMAR GARODIA, AM AND SHRI PAVAN KUMAR GADALE, JM Assessment Year : 2013 – 14 M/s Binco Constructions Pvt. Ltd., Flat Bo. 129, Block G, Neeladri Mahal Apartment, DCIT Circle – 1 (1) (2), No. 45/9, Nandidurga Road, vs. Bangalore Jaymahal Extension, Bangalore – 560046. PAN: AAACB5719N APPELLANT RESPONDENT Assessee by : Shri V. K. Sudhakar Shetty, C. A. Revenue by : Shri Anurag Srivastava, CIT DR Date of Hearing : 03.12.2019 Date of Pronouncement : 30.01.2020 O R D E R PER SHRI A.K. GARODIA, AM:

This appeal is filed by the assessee and it is directed against the order of CIT(A) – 1 Bengaluru dated 19.02.2019 for A. Y. 2013 – 14.

2.

At the very outset, the bench observed that the impugned order of CIT (A) is ex parte qua the assessee and in this order, learned CIT (A) has dismissed the appeal of the assessee in limine by following the tribunal order rendered in the case of CIT vs. Multiplan India Pvt. Ltd., 38 ITD 320 ad there is no decision on merit. The bench pointed out that even in the ex parte order, appeal has to be decided on merit and since, it was not done by CIT (A), the matter has to be remanded to his file for decision on merit after providing reasonable opportunity of being heard to both sides.

3.

In reply, both sides agreed to this proposition put forward by the bench. Accordingly, we set aside the order of CIT (A) and restore the matter to his file (B)/2019 Page 2 of 2 for decision on merit after providing reasonable opportunity of being heard to both sides.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on the date mentioned on the caption page.

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