SRI. JAYARAM SUVARNA,UDUPI vs. DCIT, UDUPI

ITA 1519/BANG/2014Status: DisposedITAT Bangalore30 July 2015AY 2006-074 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded a proper opportunity of being heard. Therefore, the order of the CIT(Appeals) was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex parte without proper notice or consideration of an adjournment request. The CIT(Appeals) at Mysore heard the appeal, which was supposed to be heard by the CIT(Appeals) at Mangalore.

What were the issues?

Whether the CIT(Appeals) order dismissing the appeal ex parte was valid without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI ABRAHAM P. GEORGE

For Appellant: Shri H. Anil Kumar, CA
For Respondent: Shri Sunil Kumar Agarwal, Jt. CIT(DR)
Hearing: 28.07.2015Pronounced: 30.07.2015

Per N.V. Vasudevan, Judicial Member

This appeal by the assessee is against the order dated 2.4.2014 of the CIT(Appeals), Mysore relating to assessment year 2006-07. 2. The assessee in this appeal is an individual. He carries on business of a dealer in Hero Honda products under the name & style, Jaidev Motors. For AY 2006-07, the assessee filed a return of income on 31.10.2006 declaring a loss of Rs.20,89,937. The AO completed the assessment u/s. 143(3) of the Act by an order dated 24.12.2008, determining the total income of NIL by making several additions to the returned loss. Aggrieved by the aforesaid order of the AO, the asses

The order continues below.

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