MURUDESHWAR CERAMICS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

PDF · subscribers
ITA 2159/BANG/2018Status: DisposedITAT Bangalore09 July 2019AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored all issues to the CIT(A)'s file for fresh adjudication. This was done in the interest of natural justice to allow the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was against the CIT(A)'s order confirming additions and directing income enhancement for AY 2006-07. The CIT(A) had passed an ex-parte order due to the assessee's lack of proper response.

What were the issues?

Whether the CIT(A) order passed ex-parte without affording adequate opportunity to the assessee is sustainable. The need to provide natural justice to the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI B.R BASKARAN & SMT. BEENA PILLAI

For Appellant: Shri S Sukumar, Advocate
For Respondent: Shri R.N Siddappaji, Addl. CIT
Hearing: 09.07.2019Pronounced: 09.07.2019

O R D E R Per B.R Baskaran, Accountant Member

The appeal filed by the assessee is directed against the order dated 14/5/2018 passed by ld CITA()-1, Bengaluru and it relates to asst. year 2006-07.

2.

The assessee is aggrieved by the decision of ld CIT(A) in confirming the addition made by the AO and also directing him to enhance the income.

3.

We heard the parties and perused the record. We notice that the ld CIT(A) has passed order ex-parte, since the assessee did not properly respond before him. However, we notice that the assessee appears to have given some explanations before him. Under the set of facts, in the interest of natural justice, we are of the view that all the issues contested in this appeal may be restored to the file of CIT(A) for adjudicating them afresh. Accordingly we set aside the order passed by ld CIT(A) and restore all the issues to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee.

4.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.

Order pronounced in the Open Court on 9th July, 2019.

Recent GST High Court judgments

Search GST case law →