UDAY RAMAKRISHNA SHETTY,BANGALORE vs. INCOME TAX OFFICER WARD-1, SIRSI

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ITA 538/BANG/2019Status: DisposedITAT Bangalore05 November 2019AY 2015-164 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the CIT(A)'s order and restored the issues to the AO for fresh examination. The assessee was directed to fully cooperate with the AO and was imposed a cost of Rs. 5,000.

What were the facts?

The assessee failed to cooperate with the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) (CIT(A)), leading to ex-parte orders. The assessee's appeal before the ITAT requested an opportunity to present their case with evidence.

What were the issues?

Whether the assessee should be granted an opportunity to present their case after failing to cooperate with lower authorities, and the imposition of costs.

Which sections of the Income-tax Act were involved?

Section 144

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 Jeevan Kishan, Advocate
For Respondent: Shri Ganesh R Ghale, Advocate Standing Counsel to Dept
Hearing: 05.11.2019Pronounced: 05.11.2019

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

The assesee has filed this appeal challenging the order dated 7/12/2018 passed by CIT(A), Hubaali and it relates to the asst. year 2015-16.

2.

I heard the parties and perused the record. We noticed that the AO was constrained to pass order ex-parte to best of his judgment u/s 144 of the Act, since the assessee did not cooperate with him for finalizing the asst. order . Before ld CIT(A) also the assessee did not appear and hence the first appellate authority has dismissed the appeal filed by the assessee. Before us the ld AR prayed that the assessee may be provided with an opportunity to present his case with evidences. On the contrary the ld DR opposed the plea put forth by ld AR.

3.

Having heard the rival submissions, in the interest of natural justice, I am of the view that the assessee may be provided with an opportunity to present its case. Since the assessee has not cooperated before the AO as well as CIT(A,) I am imposing cost of Rs.5,000/- (Rupees Five thousand) upon the assessee, which shall be paid within one month from the date of receipt of order of the Tribunal to the credit of Income tax department as “other fees”. Subject to the payment of above cost, I set aside the order passed by ld CIT(A) and restore all the issues to the file of the AO for examining them afresh. The assessee is also directed to fully cooperate with the AO for expeditious completion of the assessment.

4.

In the result, appeal filed by the assessee is treated as allowed for statistical purpose.

Order pronounced in the open court on 5th November, 2019.

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