M/S KANAI TECHNOLOGY PARK PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(5), BANGALORE

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ITA 1740/BANG/2018Status: DisposedITAT Bangalore20 December 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case back for a decision on merits. The assessee will be granted a proper opportunity of being heard.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A) because the notice of hearing was sent to the old address. The assessee claimed they did not receive the notice due to a change in address.

What were the issues?

Whether the CIT(A) order passed ex parte without proper service of notice to the assessee is valid.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SMT. BEENA PILLAI

For Appellant: Shri. T. Suryanarayana, Advocate
For Respondent: Shri. Manjeet Singh, Addl. CIT – DR
Hearing: 19.12.2019Pronounced: 20.12.2019

O R D E R

Per Beena Pillai, Judicial Member :

1.

The present appeal has been filed by assessee against order dated 29/12/17 passed by Ld. CIT (A), Mysore for assessment year 2009-10.

2.

At the outset the Ld. AR submitted that impugned order is an ex parte order as assessee had not received notice of hearing. He submitted that there was a change in the address however notice was sent to the old address due to which assessee was not aware about the same. He submitted that in the written submission filed by assessee placed at page 148 of paper book the current address has been specified and in respect of other assessment years assessee had received notice at the current address. Ld. AR further submitted that the details filed in the written submission

ITA 1740/Bang/2018 included the year under consideration however Ld. CIT (A) chose to file an ex parte order.

3.

He thus submitted for appeal to be set-aside to Ld. CIT (A) to decide the issues on merits. Ld. Senior DR does not object for the appeal being set aside to Ld. CIT (A).

4.

In the light of submissions advanced by both sides, we set aside the appeal back to learn CIT (A) to pass detailed order on merits in accordance with law. Needless to say that assessee shall be granted proper opportunity of being represented.

5.

Accordingly grounds raised

by assessee stands allowed for statistical purposes.

6. In the result appeal filed by assessee stands allowed for statistical purposes.

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