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Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE
Before: SHRI J. SUDHAKAR REDDY & SMT BEENA PILLAI, JUDICAL MEMBER
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.