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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA, AM & SHRI PAVAN KUMAR GADALE, JM
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.
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.
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.
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.