EXPAT PROPERTIES INDIA LIMITED,BENGALURU V. DCIT, CIRCLE-2(2)(1), BANGALORE

ITA 2340/BANG/2024

AI Insights

The case involves Expat Properties India Ltd., the appellant, contesting an ex parte order from the CIT(Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. The appellant argued that the CIT(A) passed the order without their presence, while the respondent highlighted the repeated non-cooperation from the assessee, leading to the dismissal of the appeal. The tribunal noted the assessee's inability to appear was due to the death of their CA during the COVID-19 pandemic, which affected their access to necessary documents. Consequently, the tribunal restored the case to the CIT(Appeals) with specific conditions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25256 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: THARUN KOTHARI; RAVISHANKAR

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.2340/Bang/2024 Assessment year : 2018-19 Expat Properties India Ltd., Regd. Office No.301-314, No.1, Carlton Towers, A Wing, 3rd Floor, Old Airport Road, Bengaluru – 560 008. PAN: AAACE 4363R Vs. The Deputy Commissioner of Income Tax, Circle 2(2)(1), Bangalore APPELLANT RESPONDENT Appellant by : Shri Tharun Kothari, CA & Shri Ravishankar, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.01.2025 Date of Pronouncement : 20.01.2025 O R D E R Per Prakash Chand Yadav, Judicial Member The present appeal of the assessee is arising out of the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 04.10.2024 having DIN ITBA/NFAC/S/250/2024-25/ 1069425274(1) and relates to assessment year 2018-19. 2. The assessee has raised 7 grounds of appeal. However, at the outset, the ld. counsel for the assessee pointed out that the CIT(A) has ITA No.2340/Bang/2024 Page 2 of 3 passed ex parte order and hence in the interest of justice, the matter may kindly be restored to the file of the ld. CIT(A). 3. The ld. DR appearing on behalf of the revenue has pointed out that the ld. CIT(A) has granted adjournments and provided accommodation to the assessee upto 2½ years and therefore seeing the non-cooperation from the side of the assessee, the ld. CIT(A) has dismissed the appeal without hearing the assessee. 4. We have heard the rival submissions and perused the material on record. We observe that the ld. CIT(A) has provided ample opportunities to the assessee, however, the assessee could not appear before the ld. CIT(A). When the Bench asked for the reasons for non- appearance before the ld. CIT(A), the ld. counsel for the assessee averred that one of the CA of the company who has handling the tax matters passed away during Covid-19 period, due to which the assessee was not in a possession of the documents to be filed with CIT(A) office hence could not be able to appear before the ld. CIT(A). 5. Considering the facts of the case, we deem it appropriate to restore the matter to the file of CIT(Appeals), provided that the assessee will deposit an amount of Rs.10,000/- (Rs. Ten Thousand Only) with the income tax department under the head ‘Others’ and provide the challan to the office of the ld. CIT(A). Needless to say that the ld. CIT(A) will grant proper opportunities to the assessee before passing any order. It is also clarified that in case the assessee would ITA No.2340/Bang/2024 Page 3 of 3 take unnecessary adjournments and in case of further default, the assessee shall not be entitled for any leniency. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Pronounced in the open court on this 20th day of January, 2025. Sd/- Sd/- ( LAXMI PRASAD SAHU ) ( PRAKASH CHAND YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore, Dated, the 20th January, 2025. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. "