REHAN AND ASSOCIATES,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

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ITA 554/BANG/2019Status: DisposedITAT Bangalore19 July 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that dismissing the appeal ex-parte without hearing the assessee on the delay violates principles of natural justice. The matter was restored to the CIT(A) for a fresh hearing.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed ex-parte due to delay. The CIT(A) did not provide an opportunity for the assessee to be heard on the issue of delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the delay and providing an opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, BENGALURU

Before: SHRI J. SUDHAKAR REDDY & SMT. BEENA PILLAI

For Appellant: Shri Siddesh S.N.Gaddi, CA
For Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Hearing: 17/07/2019Pronounced: 19/07/2019

Date of hearing: 17/07/2019 Date of pronouncement: 19/07/2019 O R D E R Per J. SUDHAKAR REDDY, AM: Both these appeals are filed by the assessee against two orders of the CIT(A)-10, Bengaluru, both dated 27/06/2018 for the assessment years 2014-15 and 2015-16.

2.

The CIT(A) has passed ex-parte order. He has dismissed the appeal on the ground of delay. In our considered opinion, this is violation of principles of natural justice. The CIT(A) should have heard the assessee in person and thereafter decided on the issue of delay. Hence, we restore the matter to the file of the CIT(A) with a & 555/Bang/2019 Page 2 of 2 direction to the assessee to appear before him, take notice and thereafter co-operate in the disposal of the appeals.

3.

In the result, the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 19th July, 2019.

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