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Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC’, BANGALORE
Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER
O R D E R PER A. K. GARODIA, A.M.: This appeal is filed by the assessee. This is directed against the order of learned CIT (A) – 2, Bangalore dated 07.03.2016 for A. Y. 2008 – 09.
The assessee has raised several grounds but the order of CIT (A) is exparte qua the assessee. It is noted by CIT (A) on page 3 of his order that seven opportunities were provided by him to the assessee but on four occasions, none appeared and on remaining three dates, adjournment was sought for. In reply to a query of the bench about the reasons for non compliance before CIT (A), it was submitted by the learned AR of the assessee that in the interest of justice, one more opportunity may be provided to the assessee and in second round, he undertakes to make proper compliance.
Learned DR of the revenue supported the order of CIT (A).
I have considered the rival submissions and in the interest of justice, I am inclined to restore back the matter to CIT (A) for a fresh decision after allowing reasonable opportunity of being heard to both sides. I order accordingly.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on the date mentioned on the caption page.