SMT.DR.LALITH KULKARNI,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

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ITA 593/BANG/2019Status: DisposedITAT Bangalore19 July 2019AY 2008-093 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the ex-parte order passed by the CIT(A) was in violation of natural justice. The appeals were set aside to the CIT(A) for fresh adjudication after providing the assessee an adequate opportunity to be heard.

What were the facts?

The assessee, a 92-year-old widow and cancer survivor, was prevented by sufficient cause from appearing before the CIT(A) due to health issues and being out of the country. Notices were not properly served, violating principles of natural justice.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was valid when the assessee was prevented by sufficient cause from appearing and principles of natural justice were violated.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH : BANGALORE

Before: SHRI J SUDHAKAR REDDY & SMT. BEENA PILLAI

For Appellant: Shri Pranav Krishna, Advocate
For Respondent: Shri R.N Siddappaji, Addl. CIT
Hearing: 19.07.2019Pronounced: 19.07.2019

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.

2.

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.

3.

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.

4.

In the result, both the appeals are allowed for statistical purposes.

5.

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.

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