SRI K C SHIVASAGAR,MYSORE vs. THE INCOME TAX OFFICER WARD-2(2), MYSORE

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ITA 669/BANG/2019Status: DisposedITAT Bangalore03 May 2019AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the disputed issue to the file of the CIT(A) for fresh adjudication, allowing the assessee an opportunity to present their case. The stay petition was dismissed as infructuous.

What were the facts?

The assessee filed a stay petition against an outstanding tax demand. The assessee had paid over 50% of the demand, and the CIT(A) had passed an ex-parte order.

What were the issues?

Whether the assessee should be granted an opportunity to be heard by the CIT(A) after an ex-parte order was passed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, BENGALURU

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

For Respondent: Shri Vimal Anand, Addl.CIT(DR)
Hearing: 03/05/2019Pronounced: 03/05/2019

Heard together (2 matters)

SP No.150/Bang/2019
ITA No.669/Bang/2019

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

Per PAVAN KUMAR GADALE, JM :

1.

The assessee has filed the stay petition SP No.150/Bang/2019 in appeal in for the stay of recovery of outstanding tax demand of Rs.49,32,626/- including interest. At the time of hearing, learned AR submitted that the assessee has paid a sum of Rs.17,06,300/- out of tax

SP No.150/Bang/2019 & Page 2 of 3 demand of Rs.25,73,270/-, which is more than 50% and the CIT(A) has passed the ex-parte order and prayed for an opportunity to substantiate its case before ld.CIT(A).

Contra, learned DR has no specific objection and supported the order of the CIT(A).

2.

We heard the rival submissions and perused material on record. We notice that the ld.CIT(A) has passed an ex-parte order. Accordingly, with the concurrence of both parties and we considering the circumstances shall provide an opportunity to the assessee to substantiate his case with evidence and submissions before the first appellate authority and the revenue shall not be at a loss if an opportunity is provided for hearing. Therefore, to meet the ends of justice, we restore the entire disputed issue to the file of the CIT(A) to adjudicate afresh and pass a speaking order and further the assessee shall be provided an opportunity of hearing and assessee shall co- operate in submitting information and clarifications as expeditiously for the earlier disposal of the appeal and allow the grounds of appeal of the assessee for statistical purposes.

3.

Since the appeal itself is disposed of, the stay petition shall become infructuous.

SP No.150/Bang/2019 & Page 3 of 3 4. In the result, the assessee’s Stay Petition is dismissed and the assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 3rd May, 2019.

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