NAVEEN MECHANISED CONSTRUCTION COMPANY PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

PDF · subscribers
ITA 2157/BANG/2018Status: DisposedITAT Bangalore03 July 2019AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and restored the appeals to the CIT(A)'s file. The assessee was granted an opportunity to present its case afresh in the interest of natural justice.

What were the facts?

The assessee filed appeals before the CIT(A) for assessment years 2008-09 and 2009-10. The CIT(A) passed ex-parte orders dismissing the appeals due to the assessee's non-appearance.

What were the issues?

Whether the CIT(A) was justified in passing ex-parte orders without providing an opportunity for the assessee to be heard. The primary issue was the denial of natural justice.

AI-generated summary — verify with the full judgment below

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

Before: SHRI B.R BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri H.S Kumar, Advocate, Shri R.N Siddappaji, Addl. CIT
Hearing: 03.07.2019

O R D E R Per Bench:-

The assessee has filed both the appeals challenging the ex-parte order dated 11/5/2018 passed by ld CIT(A)-11, Bengaluru and they relate to asst. years 2008-09 and 2009-10.

2.

The ld counsel appearing for the assessee submitted that the assessee could not appear before ld CIT(A) on account of mis- communication. However, the ld CIT(A) has proceeded to dispose of the appeals ex-parte and dismissed the appeals. The ld counsel for the assessee submitted that the assessee may be provided with an opportunity to present its case before the ld CIT(A). Accordingly he prayed that all the issues in both the appeals may be restored back to the file of the ld CIT(A).

3.

We have heard the ld DR and perused the record. We noticed that the ld CIT(A) has passed the order ex-parte due to non appearance of the assessee before him. The assessee seeks an opportunity to present its case before Ld CIT(A). Hence, in the interest of natural justice, we are of the view that the assessee should be provided with an opportunity to present its case before the ld CIT(A). Accordingly we set aside the orders passed by ld CIT(A) in both the years under consideration and restore all the issues in both the appeals to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee.

4.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes.

Recent GST High Court judgments

Search GST case law →