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Income Tax Appellate Tribunal, BANGALORE BENCHES “ A ” BENCH: BANGALORE
Before: SHRI A.K. GARODIA & SHRI PAVAN KUMAR GADALE
O R D E R
PER SHRI PAVAN KUMAR GADALE, JM :
The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-1, Bangalore passed under Section 143(3) and 250 of the Income Tax Act, 1961 (the Act).
At the time of hearing, the learned Authorised Representative submitted that the CIT(Appeals) has passed
CIT(Appeals) has posted the case on 7.12.2018 and on the same date the appeal was dismissed for non- prosecution. We considering the facts and circumstances are of the opinion that the revenue shall not be at loss if one more opportunity is provided to the assessee. Accordingly to meet the ends of justice, we restore the disputed issue to the file of the CIT(Appeals) to adjudicate afresh and pass a reasoned order and the assessee shall be provided with adequate opportunity of hearing and co- operate in submitting the information for early disposal of the appeal and allow the grounds of appeal for statistical purposes.
3. In the result, the appeal of assessee is allowed for statistical purposes.