SHIKSHA INFOTECH PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-6(1)(1), BANGALORE

ITA 602/BANG/2024Status: DisposedITAT Bangalore07 June 2024AY 2017-18Bench: SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that an assessee has a right to be heard, and non-appearance due to reasonable cause should not prevent the CIT(A) from dealing with the issues on merits. The appeals were remanded for a fresh consideration.

What were the facts?

The assessee's appeals before the NFAC were ex-parte due to severe health issues faced by the authorized representative, preventing them from furnishing necessary information. The assessee requested a remand to present their case on merits.

What were the issues?

Whether an ex-parte order passed by the CIT(A) is valid when the assessee had a reasonable cause for non-appearance. Whether the CIT(A) is obligated to decide an appeal on merits even if the assessee does not appear.

Which sections of the Income-tax Act were involved?

Section 250(2)(a),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Akshaya K.S., CA
For Respondent: Ms. Shamala .D.D, Addl. CIT-DR

PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of separate orders passed by the NFAC, Delhi dated 03.02.2024 for A.Y. 2016-17 and 29.01.2024 for A.Y. 2017-18. ITA Nos. 617 & 602/Bang/2024

2.

At the outset, the Ld.AR submitted that the orders passed by the Ld.CIT(A) / NFAC are ex-parte order for both years under consideration. He submitted that various notices were issued to the assessee on ITBA portal. However, due to severe health issue faced by the authorised representative of the assessee, could not furnish relevant information / details to sup

The order continues below.

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