SHRI. SHIVAMURTHY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), MYSORE

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ITA 1924/BANG/2018Status: DisposedITAT Bangalore20 September 2019AY 2007-084 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT, in the interest of natural justice, decided to provide the assessee with another opportunity to present their case before the CIT(A). A cost of Rs. 1000 was imposed on the assessee for not appearing before the lower authority.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee did not appear. The assessee then filed an appeal before the ITAT challenging the CIT(A)'s order.

What were the issues?

The primary issue was the validity of the ex-parte order passed by the CIT(A) and the assessee's right to a fair hearing. The ITAT also considered the validity of the assessment reopening and assessment order.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N.V VASUDEVAN, VICE PRESIDNET & SHRI B.R BASKARAN

For Appellant: Smt. Sheetal Borkar, Advocate
For Respondent: Dr. P.V Pradeep Kumar, Addl. CIT
Hearing: 06.09.2019Pronounced: 20.09.2019

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

The assessee has filed this appeal challenging the order dated 28/2/2018 passed by ld CIT(A), Mysuru and it realest to asst. year 2007-08.

2.

The assessee has raised certain legal issues regarding validity of reopening of asst. and validity of asst. order passed and also raised many issues on merits. The assessee has filed an application seeking early hearing of the appeal.

3.

At the time of hearing, it was noticed that the ld CIT(A) was constrained to pass the order ex-parte since the assessee did not appear before him. Accordingly with the concurrence of both the parties the appeal itself was taken up for hearing. Since the ld CIT(A) has passed the order ex-parte, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present his case before ld CIT(A). Since valid reason was not given for appearing before ld CIT(A), we impose a cost of Rs.1000/- upon the assessee which shall be paid to the credit of Income-tax Department within one month from the date of receipt of this order by the assessee. Subject to the payment of above cost, all the issues contested before us are restored to the file of ld CIT(A) for adjudicating them afresh after affording adequate opportunity of being heard to the assessee. We also direct the assessee to cooperate with the ld CIT(A) for expeditious disposal of the appeal.

4.

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

Order pronounced in the Open Court on 20th September, 2019.

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