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Income Tax Appellate Tribunal, ‘B’ BENCH, BENGALURU
Before: SHRI J. SUDHAKAR REDDY & SMT. BEENA PILLAI
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.
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.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 19th July, 2019.