M/S HEWLETT PACKWARD INDIA SOFTWARE OPERATION PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3, BANGALORE

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ITA 664/BANG/2019Status: DisposedITAT Bangalore19 July 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication on grounds of natural justice. The CIT(A) was directed to first dispose of the appeal for assessment year 2011-12 before adjudicating the current appeal.

What were the facts?

The assessee's appeal for assessment year 2013-14 was decided ex-parte by the CIT(A). The assessee argued that they would be eligible for MAT credit upon disposal of a pending appeal for assessment year 2011-12.

What were the issues?

Whether the CIT(A) order passed ex-parte was valid and whether the pending appeal for an earlier assessment year should be disposed of first.

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 Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Hearing: 18/07/2019Pronounced: 19/07/2019

Appellant by : Smt.Vaidehi, G, CA Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR). Date of hearing: 18/07/2019 Date of pronouncement: 19/07/2019 O R D E R

Per J. SUDHAKAR REDDY, AM:

1.

This is an appeal filed by the assessee directed against the order of the CIT(A)-1, Bengaluru dated 18/01/2019 for the assessment year 2013-14.

2.

In this case, the CIT(A) has passed an ex-parte order. After hearing rival contentions, we are of the considered opinion that the matter should be restored to the file of the CIT(A) for fresh adjudication in accordance with law, on the grounds of natural justice. The case of the learned counsel for assessee is that the assessee would be eligible for MAT credit as and when the CIT(A) would dispose of the appeal that is pending before him for Page 2 of 2 assessment year 2011-12. Under the circumstances, we direct the CIT(A) to first dispose of the appeal of the assessee for assessment year 2011-12 and thereafter consider and adjudicate the impugned appeal for assessment year 2013-14.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

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

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