AMMA CONSTRUCTION INDIA PVT LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), BENGALURU

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.530/Bang/2019 (Assessment Year: 2014-15) M/s. Amma Construction India Vs. Dy. Commissioner Pvt. Ltd., of Income, No.595, 3rd Floor, Balaji Nivas, Circle 1(1)(1), 1st Main Road, Anand Nagar, R Bangalore. T Nagar, Bangalore-560 024 PAN : AAICA 5338A (Appellant) (Respondent)

Assessee By: Shri V. Sridhar, Advocate. Revenue By: Shri Ujjwal Kumar, JCIT (D.R)

Date of Hearing : 13.08.2019 Date of Pronouncement : 20.09.2019

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). 2. At the time of hearing, the learned Authorised Representative submitted that the CIT(Appeals) has passed

2 ITA No.530/Bang/2019 exparte order as there is no appearance by the assessee and the 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.

Order pronounced in the open court on 20th Sept., 2019. Sd/- Sd/- (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.09.2019. *Reddy GP

3 ITA No.530/Bang/2019 Copy to i)The Appellant ii)The Respondent iii)CIT (Appeals) iv) Pr. CIT v)DR, ITAT, vi)Guard File Bangalore

By order

Assistant Registrar Income-tax Appellate Tribunal Bangalore