What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case back. The assessee was directed to appear before the CIT(A) and provide all necessary details for a decision on merits.

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 supporting details.

What were the issues?

Whether the CIT(A) order passed ex parte without considering assessee's submissions is valid. The need for the CIT(A) to decide the appeal on merits after providing an opportunity to the assessee.

Shri Ravindra S Shetty vs ITO | ITAT Bangalore 2019

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

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

For Appellant: Shri Shyam, CA

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 22/02/18 passed by Ld.CIT (A)-7, Bangalore for assessment year 2014-15.

(B)/2018 2 2. At the outset Ld.Sr.DR pointed out that said impugned order has been passed ex parte. Except on perusal of the order passed by Ld. CIT (A) it is observed that Ld. CIT(A) placed reliance upon observations of Ld.AO and assessee has not filed any details to assist Ld.CIT (A) to decide the issues on merits. Accordingly, we are setting aside this appeal back to Ld.CIT (A) with a direction to assessee to appear before him and to file all requisite details in respect of its claim for Ld. CIT (A) to decide the issue on merits. Ld. CIT (A) is then directed to pass a detailed order on merits. In view of the above, we allow the grounds raised by assessee for statistical purposes.

3. In the result appeal filed by assessee stands allowed for statistical purposes.

SHRI RAVINDRA S SHETTY,BANGALORE vs. INCOME TAX OFFICER WARD-3(1)(4), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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