M/S LJ VICTORIA PROPERTIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD-4(1)(1), BANGALORE

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ITA 571/BANG/2019Status: DisposedITAT Bangalore26 July 2019AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the matter back for a decision on merits. A cost of Rs. 5000 was levied on the assessee for non-appearance.

What were the facts?

The assessee failed to appear before the CIT(A) despite multiple notices, leading to an ex-parte order. The assessee also failed to provide a bona fide reason for their non-appearance before the ITAT.

What were the issues?

Whether the CIT(A) should have decided the appeal on merits instead of dismissing it ex-parte, and the consequences of the assessee's non-appearance before the lower appellate authority.

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

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

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

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 30/01/19 passed by Ld.CIT(A)-4, Bangalore for assessment year 2015-16. 2. At the outset, Ld.DR submitted that none appeared before Ld.CIT(A), and is an ex parte order. He also submitted that

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