SHRI. NARAYANA GUNDAPPA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(3)(1), BANGALORE

PDF · subscribers
ITA 1554/BANG/2019Status: DisposedITAT Bangalore29 November 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, subject to a payment to the Chief Minister's relief fund. The case was set aside to the CIT(A) to decide the issue on merits, as no party should be denied the right to be heard.

What were the facts?

The assessee filed an appeal with a delay of 82 days due to alleged health issues and travel abroad. The CIT(A) dismissed the appeal ex-parte without deciding on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(A) without deciding on merits is sustainable.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt. Mrinalini, R. Advocate
For Respondent: Smt. P.Renugadevi, JCIT

PER SMT BEENA PILLAI, JUDICIAL MEMBER: Present appeal has been filed by assessee against ex parte order dated 22/01/19 passed by Ld. CIT (A)-1, Bangalore for assessment year 2014-15. 2. At the outset, it has been submitted that assessee has filed present appeal with a delay of 82 days before this Tribunal.

1.

(B)/2019 2 2.2 Ld.AR submitted that assessee was having helped issues because of which he was travelling abroad and could not be present to take cognizance of various notices issued by authorities below. 2.3 She submitted that the delay in filing present appeal is also because of health reasons that assessee had to travel and was not available within the limitation period for the said appeal to be filed. Ld.Sr.DR referring to affidavit filed by assessee for condonation of delay submitted that assessee was suffering from aftermath, stomach upset and back pain except for which there is no need to approach Stanford Speciality Hospital. She submitted that notice of hearing before Ld.CIT(A) was issued to assessee even by email for which there was no response.

3.

We have perused submissions advanced by both sides in light of records placed before us. Reasons submitted by assessee in his affidavit as well as submitted by Ld.AR does not bring out clearly hard pressed situation of assessee. However, in our opinion, no party could be denied right of being heard. As Ld.CIT(A) dismissed the appeal by applying CIT vs Multiplan India Pvt.Ltd. reported in 38 ITD 320, without deciding the issue on merits, the issue deserves to be set-aside to Ld.CIT (A). 3.1 We therefore, condone delay of 82 days in filing present appeal, subject to payment of Rs.10,000/- to Karnataka Chief Ministers relief fund. Ld.CIT(A) shall fix date of hearing, only upon production of receipt along with affidavit of payment having actually been made by assessee. (B)/2019 3 In the result, appeal filed by assessee stands allowed for statistical purposes.

Recent GST High Court judgments

Search GST case law →