Mithalal Choridia Mahindra Kumar, Bangalore V. The ACIT, Central Circle -1(2), Bangalore

ITA 1092/BANG/2022

AI Insights

The case involves an appeal by Shri Mithalal Choridia Mahender Kumar against an order passed by the Ld.CIT(A)-11, Bangalore, for the Assessment Year 2015-16. The primary contention of the appellant was that the impugned order was passed without providing an opportunity for the assessee to be heard. The appellant's representative submitted that adjournment applications were filed on various dates, but the Ld.CIT(A) dismissed the appeal ex-parte without considering these requests. The Tribunal, upon reviewing the submissions and the records, decided to remand the case back to the Ld.CIT(A) for a fresh decision, ensuring that the assessee is given a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124408 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 1092/Bang/2022 Assessment Year : 2015-16 Shri Mithalal Choridia Mahender Kumar, No. 136, 1 st Floor, Sultanpet, Bangalore – 560 053. PAN: ABKPM0416D Vs. The Assistant Commissioner of Income Tax, Central Circle – 1(2), Bangalore. APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri Gudimella VP Pavan Kumar, JCIT-DR Date of Hearing : 05-01-2023 Date of Pronouncement : 28 -02-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 15/11/2022 passed by the Ld.CIT(A)-11, Bangalore for A.Y. 2015-16. 2. At the outset, the Ld.AR submitted that the impugned order has been passed without giving an opportunity of being heard to the assessee. The Ld.AR submitted that on various dates when the hearing was fixed, adjournment applications were filed seeking time. However, the Ld.CIT(A) has not granted opportunity and dismissed the appeal ex-parte. Page 2 ITA No. 1092/Bang/2022 3. In support of the submissions, the Ld.AR has filed the copies of the adjournment letters that was filed before the Ld.CIT(A) on the relevant dates which is scanned and reproduced as under: Page 3 ITA No. 1092/Bang/2022 We have perused the submissions advanced by both sides in the light of records placed before us. 4. In the interest of justice, we deem it fit and proper to remand this case back to the Ld.CIT(A) to decide the issues afresh after granting proper opportunity of being heard to assessee. The Ld.CIT(A) is directed to issue notice to the assessee and call for relevant details. Assessee is directed to file all requisite details before the Ld.CIT(A) in support of its contention. Needless to say Page 4 ITA No. 1092/Bang/2022 that proper opportunity of being heard must be granted to assessee. Accordingly, the grounds raised by the assessee stands allowed for statistical purposes. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 28 th February, 2023. Sd/- Sd/- (LAXMI PRASAD SAHU) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 28 th February, 2023. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore