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Income Tax Appellate Tribunal, BANGALORE BENCHES “ A ” BENCH: BANGALORE
Before: SHRI A.K. GARODIA & SHRI PAVAN KUMAR GADALEShri Anoop Shetty,
O R D E R
PER SHRI PAVAN KUMAR GADALE, JM :
The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-4, Bangalore passed u/s 144 and u/s 250 of the Income Tax Act, 1961.
At the time of hearing, the learned Authorised Representative submitted that the CIT (Appeals) has passed exparte order without considering the explanations of the assessee and written submissions filed along with evidences in support of the grounds of appeal
. Whereas the CIT (Appeals) overlooked the assessee's submissions and dismissed the assessee's appeal and prayed for one more opportunity to substantiate the case with evidences on merits. Contra, the ld. DR supported the orders of CIT (Appeals).
3. We heard the rival submissions and perused the material on record. Prima facie, the assessee has filed an appeal with the CIT (Appeals) against the order of ITO passed under Section 144 of the Act. As per the CIT (Appeals) order, the appeal was fixed for hearing on various dates and the assessee could not appear in the proceedings. The CIT (Appeals) passed exparte order on the information available on record and has dismissed the appeal. We found that there is no specific mention of dates of hearing in the order of CIT (Appeals). Therefore considering the prayer of the ld. AR and the grounds raised by the assessee of providing one more opportunity to substantiate the case. Therefore to meet the ends of justice we set aside the order of CIT (Appeals) and restore the entire disputed issue to the file of CIT (Appeals) to adjudicate afresh and provide adequate opportunity of hearing to the assessee and the assessee shall also co- operate in submitting the information and details for early disposal of the appeal. The grounds of appeal of the assessee are allowed for statistical purposes.