M/S. BEAVER AUTOMOTIVE PRIVATE LIMITED,BANGALORE vs. THE INCOME TAX OFFICER, WARD - 1(1)(3), BANGALORE

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ITA 1259/BANG/2019Status: DisposedITAT Bangalore08 November 2019AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the issues to the CIT(A)'s file. This was done to provide the assessee with an opportunity to present their case, in the interest of natural justice.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) because no one appeared. The assessee's counsel argued that the notice was sent to the old address, and the assessee was unaware of the hearing.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case before the CIT(A) due to non-receipt of notice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC, “A’’ BENCH : BANGALORE

Before: SHRI B.R BASKARAN

For Appellant: Shri V Srinivasan, Advocate
For Respondent: Shri Ganesh R Ghale, Advocate Standing Counsel to Dept
Hearing: 07.11.2019Pronounced: 08.11.2019

O R D E R Per B.R Baskaran, Accountant Member

The appeal filed by the assessee is directed against the order dated 11/12/2018 passed by ld CIT(A)-1, Bengaluru and it relates to 2015-16.

2.

I heard the parties and perused the record. I noticed that the ld CIT(A) was constrained to pass order ex-parte dismissing the appeal of the assessee, since no one appeared before him. The ld AR has submitted that the assessee has since changed his address and the notice issued by ld CIT(A) has been served to the old address. He submitted that the present address of the assessee is No.8-B, Bommasandra Indl. Area, Jigani Link Road, Anekal Tq., Bengaluru-560 099. He submitted that, since the assessee did not receive the notices, it could not appear before ld CIT(A). Accordingly he submitted that assessee may be provided with one more opportunity to present his case before ld CIT(A).

3.

I heard the ld DR and perused the record. Having regard to the submissions made by ld AR, I am of the view that, in the interest of natural justice, the assessee should be provided with one more opportunity to present his case. Accordingly I set aside the order passed by ld CIT(A) and restore all the issues to his file for adjudicating them on merits.

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced in the open court on 8th November, 2019.

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