SRI. I. YERRISWAMY,HOSPET vs. DCIT, BANGALORE

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ITA 1020/BANG/2015Status: DisposedITAT Bangalore25 April 2018AY 2006-072 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s orders and directed the CIT(A) to examine the issues on merits after affording the assessee an opportunity to be heard, subject to verification of tax payment on declared income.

What were the facts?

The assessee filed appeals against orders of the CIT(A) which had dismissed their appeals as unadmitted. The assessee's grounds challenging the validity of search warrants were not pressed.

What were the issues?

Whether the CIT(A) correctly dismissed the appeals as unadmitted, and the merits of the issues raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’

Before: SHRI N.V. VASUDEVAN & SHRI JASON P BOAZ

For Appellant: Shri V Srinivasan, Advocate
For Respondent: Shri K.V Aravind, Standing Counsel

to 2014/Bangalore are appeals by the assesse against a common Order dated 16/3/2015 of CIT(A)-11 relating to assessment year 2006- 07 to 2010-11. is an appeal by the assessee against order dated 10/3/2015 of CIT(A)-11, Bangalore relating to assessment year 2011- 12. income has been paid by the assessee, we are of the view that the order of the CIT(A) dismissing the appeal for the assesse as un-admitted should be set aside and various issues raised by the assessee before the CIT(A) should be directed to be examined by the CIT(A) on merits after affording the Assesee opportunity of being heard. We hold and order accordingly, subject to verification by the CIT(A) regarding payment of tax on the income declared by the Assessee in the return of income. Thus, this appeal is treated as allowed for statistical purposes.

25.

The ld Counsel for the assesee submitted that the various grounds raised by him the assesee in all these appeals regarding challenge to the validity of issue of warrant of search u/s 132 of the Act are not pressed for adjudication. This submission is also recorded.

26.

In the result, all the appeal of the assessee are treated as allowed for statistical purposes.

Order pronounced in the open Court on 25th April, 2018.

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