SUSAIRAJ BABU,BENGALURU vs. INCOME TAX OFFICER, WARD - 6 (2)(1), BENGALURU

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ITA 839/BANG/2024Status: DisposedITAT Bangalore06 June 2024AY 2018-19Bench: SHRI CHANDRA POOJARI (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

Both parties conceded that the issue should be remitted to the AO as the orders passed by the lower authorities were ex-parte.

What were the facts?

The assessee's appeal is against an order of the NFAC. The assessee raised grounds regarding ex-parte orders passed by the AO and NFAC without affording a fair opportunity of hearing.

What were the issues?

Whether the ex-parte orders passed by the AO and NFAC were valid without providing a fair opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI KESHAV DUBEY

Hearing: 06.06.2024Pronounced: 06.06.2024

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal by assessee is directed against the order of NFAC dated 4.3.2024 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

2.

The assessee has raised various grounds with regard to passing ex-parte order of ld. AO as well as order of ld. NFAC ex-parte without giving fair opportunity of hearing to the assessee.

3.

At the time of hearing, both the parties fairly conceded that the issue may be remitted to the file of ld. AO since both the orders passed by lower authorities are ex-parte. Accordingly, we remit the issue in dispute to the file of ld. AO for fresh consideration.

Susairaj Babu, Bengaluru Page 2 of 2 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 6th June, 2024

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