SHRI. K.YADAVASAN,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

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ITA 930/BANG/2016Status: DisposedITAT Bangalore23 September 2016AY 2008-092 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(A) for a fresh decision. This was done in the interest of justice to allow both sides a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the CIT(A). The CIT(A) had provided multiple opportunities to the assessee, but the assessee failed to appear or sought adjournments.

What were the issues?

The primary issue was the assessee's non-compliance before the CIT(A), leading to an ex-parte order. The Tribunal considered whether to grant another opportunity to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC’, BANGALORE

Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER

For Appellant: Shri Shreehari Kutsa, C. A
For Respondent: Shri Naresh Saka JCIT

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.

2.

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.

3.

Learned DR of the revenue supported the order of CIT (A).

4.

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.

5.

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.

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