What did the Tribunal hold?

The Tribunal held that the right of being heard cannot be denied to the assessee. Therefore, the case was set aside to the CIT(A) for a fresh decision, subject to the assessee paying a cost of Rs. 5000.

The assessee failed to appear before the CIT(A) and provide submissions despite receiving notices. The CIT(A) decided the case based on the Assessing Officer's observations. The assessee then requested another opportunity to present their case.

What were the issues?

Whether the assessee should be granted a second opportunity to represent their case before the CIT(A) after failing to appear earlier.

Mr.Balachandra Hulkoti(HUF), Gadag vs ITO | ITAT Bangalore 2019

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

Before: SHRI B.R.BASKARAN & SMT BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt. Mrinalini, R. Advocate

For Respondent: Smt. R.Premi, JCIT

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 28/09/2018 passed by Ld.CIT(A)-1, Hubballi for assessment year 2013-14.

ITA No.3056(B)/2018 2 2. It has been submitted that assessee neither appeared nor filed any details/submissions before Ld.CIT(A) despite notices being issued.

Ld. CIT (A) therefore decided the issue based upon observations of Ld.AO.

Assessee is now submitting before us that an opportunity may be granted to represent its case before Ld.CIT(A). 4.1 Ld.DR objected to the same and submitted that despite sufficient opportunity, assessee has failed to appear before Ld.CIT (A) to defend the additions made by Ld.AO. It has been submitted that assessee do not deserves an opportunity of being heard for the second time under such circumstances.

We have perused submissions advanced by both sides in the light of the records placed before us. 5.1 Ld.AR admitted to the fact that assessee failed to appear before Ld.CIT(A) to represent its case. However, the right of being heard cannot be denied to assessee. We are therefore of considered opinion to set aside the issue back to Ld.CIT(A) subject to cost of Rs.5000/-payable by assessee within 15 days of receipt of this order. Assessee is directed to pay the cost to Karnataka Chief Minister’s Relief Fund. Upon filing the proof of cost having deposited in along with affidavit, the Ld.CIT(A) is directed to issue notice of hearing to assessee. Assessee shall then file all requisite details in support of its claim which shall be verified by Ld.CIT(A) in accordance with law and decide the issue contested herein afresh 3 on merits by passing the speaking order. With the aforestated direction, we set aside appeal back to Ld.CIT(A). Accordingly ground raised

by assessee stands allowed for statistical purposes.

6. In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 26-09-2019.

MR.BALACHANDRA HULKOTI(HUF),GADAG vs. THE INCOME TAX OFFICER WRAD-1, GADAG

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments