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Income Tax Appellate Tribunal, BANGALORE BENCH ‘B’
Before: SHRI N.V. VASUDEVAN & SHRI JASON P BOAZ
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.
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.
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.