K G Pramila , Bangalore V. The Income Tax Officer Ward-3(2)(2), Bangalore

ITA 2087/BANG/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8192 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GANAPATHI PRABHU
• Keywords: TDS
• Section: 2

Judgement Text

ITA NO. 2087 (B)/201 7 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA NO. 2087 (BANG)/201 7 (ASSESSMENT YEAR : 20 11 - 12 ) S MT. K.G.PRAMILA, NO.2421, 1 ST MAIN, 2 ND STAGE, VIJAYANAGAR, BANGALORE - 560 0 40 PAN NO.A AXPT9573G APPELLANT VS THE INCOME TAX OFFICER , WARD - 3 ( 2 1 )( 2 ), BENGALURU RESPONDENT APPELLA NT BY : SHRI GANAPATHI PRABHU, REVENUE BY : MISS NEERA MALHOTRA, CIT DATE OF HEARING : 15 - 07 -- 2019 DATE OF PRONOUNCEMENT : O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 11/09/17 PASSED BY LD.CIT (A) - 3, BANGALORE FOR ASSESSMENT YEAR 2011 - 12. ITA NO. 2087 (B)/201 7 2 2. AT THE OUTSET LD.SR.DR POINTED OUT THAT SAID IMPUGNED ORDER HAS BEEN PASSED EX PARTE. EXCEPT ON PERUSAL OF THE ORDER PASSED BY LD. CIT (A) IT IS OBSERVED THAT LD. CIT(A) PLACED RELIANCE UPON OBSERVATIONS OF LD.AO AND ASSESSEE HAS NOT FILED ANY DETAILS TO ASSIST LD.CIT (A) TO DECIDE THE ISSUES ON MERITS. ACCORDINGLY, WE ARE SETTING ASIDE THIS APPEAL BACK TO LD.CIT (A) WITH A DIRECTION TO ASSESSEE TO APPEAR BEFORE HIM AND TO FILE ALL REQUISITE DETAILS IN RESPECT OF ITS CLAIM FOR LD. CIT (A) TO DECIDE THE ISSUE ON MERITS. LD. CIT (A) IS THEN DIRECTED TO PASS A DETAILED ORDER ON MERITS. IN VIEW OF THE ABOVE WE ALLOW THE GROUNDS RAISED BY ASSESSEE FOR STATISTICAL PUR POSES. 3. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON ( J. SUDHAKAR REDDY ) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR