SMT. REKHA RAVISH KAMATH,DEVANAHALLI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BENGALURU

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ITA 2035/BANG/2019Status: DisposedITAT Bangalore07 January 2020AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) cannot dismiss an appeal for non-prosecution without deciding the issues on merits. Providing only two short hearing opportunities violates the principles of natural justice.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of prosecution without deciding the issues on merits. The assessee argued that only two hearing dates were provided within a short period, violating principles of natural justice.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the case on merits and whether sufficient opportunity of being heard was provided to the assessee.

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI B.R BASKARAN & SMT. BEENA PILLAI

Hearing: 06.01.2020Pronounced: 07.01.2020

Date of Hearing : 06.01.2020 Date of Pronouncement : 07.01.2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 30/07/19 passed by Ld. CIT (A)-

1. 1.

2. At the outset, Ld. AR submitted that impugned order has been passed without giving proper opportunity of being represented by assessee as per law. He submitted that, Ld. CIT (A) has dismissed

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