What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter for fresh adjudication. The assessee was directed to pay a cost of Rs. 5000/- and update their address in PAN.

The assessee did not receive notices from the CIT(A) as they had shifted their address and failed to intimate the AO. The assessee requested the appeal to be set aside to the AO for a fresh hearing.

What were the issues?

Whether the appeal should be set aside due to non-receipt of notices by the assessee, and if so, under what conditions.

M/S Shalini Resorts & Hotels… vs ITO | ITAT Bangalore 2019

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

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

For Appellant: Shri S.V.Ravishankar, Advocate

For Respondent: Shri R.N.Siddappaji, Addl. CIT

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 13/11/17 passed by Ld. CIT (A)-6, Bangalore. 2. At the outset Ld.AR submitted that, none appeared on behalf of assessee before Ld.CIT(A) as notices were not received by assessee intimating date of hearing. He submitted that assessee had shifted from its original address as mentioned in pan details and accordingly the same was not intimated to (B)/2018 2 Ld.AO. Under such circumstances assessee has not received any notice of earrings. Ld.AR requested for appeal to be set- aside to Ld.AO.

Ld.DR submitted that several notices were issued to assessee at the address of available on record as has been mentioned in the appellate order.

We have perused submissions advanced by both sides and light of records placed before us. Admittedly assessee has failed to comply with the requirement of intimating its current address to Ld.AO due to which the notices issued by Ld. CIT (A) could not be served upon assessee. It cannot be considered inadvertent error on behalf of assessee, since assessee is assessed to income tax regularly.

However at the same time justice must be rendered to assessee and therefore we are inclined to set aside this issue to Ld. CIT (A) to decide the appeal on merits after considering submissions advanced by assessee. We direct Ld.CIT (A) to issue notice of hearing to assessee subject to payment of cost of Rs.5000/- to Karnataka Chief Minister’s Relief Fund. Assessee shall furnish receipt along with an affidavit in the office of Ld.CIT (A). Assessee is directed to update current address in PAN and intimate Ld.CIT(A)/AO regarding the same. Ld.CIT (A) shall give assessee an opportunity of being heard as per law. Assessee shall file all requisite details as required by Ld. CIT (A) in order to dispose of the appeal on merits. (B)/2018 3 Accordingly ground raised

by assessee stands allowed for statistical purposes.

6. In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on26-07-2019.

M/S SHALINI RESORTS & HOTELS LIMITED,BANGALORE vs. THE INCOME TAX OFFICER WARD-6(1)(2), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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