K G PRAMILA,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(2), BANGALORE

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ITA 2087/BANG/2017Status: DisposedITAT Bangalore15 July 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appeal and remanded it back to the CIT(A). The assessee was directed to appear before the CIT(A) and provide all necessary details for a decision on merits. The CIT(A) was then instructed to pass a detailed order.

What were the facts?

The assessee filed an appeal against an ex parte order passed by the CIT(A). The CIT(A) had relied on the Assessing Officer's observations without the assessee providing any details. The Tribunal noted that the assessee did not assist the CIT(A) in deciding the issues on merits.

What were the issues?

Whether the CIT(A) order was passed ex parte without proper consideration of the assessee's case. Whether the assessee was given sufficient opportunity to present its case before the CIT(A).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI J. SUDHAKAR REDDY & SMT BEENA PILLAI, JUDICAL MEMBER

For Appellant: Shri Ganapathi Prabhu

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 11/09/17 passed by Ld.CIT (A)-3, Bangalore for assessment year 2011-12.

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