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Income Tax Appellate Tribunal, “B’’ BENCH : BANGALORE
Before: SHRI J SUDHAKAR REDDY & SMT. BEENA PILLAI
Per J Sudhakar Reddy, Accountant Member Both these appeals are filed by the assessee and are directed against an ex-parte order passed by the CIT(A), Mysuru dated 3/10/2018 and it relates to asst. years 2008-09 and 2010-11.
After hearing rival contentions, we find that the assessee was prevented from sufficient cause from appearing before the ld CIT(A), Mysore. The assessee is a widow and is cancer survivor aged 92 years and is suffering from severe Thrombosis. In form 35, the assessee has mentioned the address of its Chartered Accountants also. Notice has not been served in this case as the assessee was & 594/Bang/2019 & S.P Nos.143 & 144/Bang/2019 Page 2 of 3 not in the country. Hence, the principal of natural justice have been violated.
In view of the above discussion, we set aside both the appeals to the file of the ld CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.
In the result, both the appeals are allowed for statistical purposes.
Coming to the said stay petitions, they are dismissed infructuous as both the quantum appeals have been disposed of.
Order pronounced in the Open Court on 19th July, 2019.