M/s. Kumbalgodu Alloy Steel Casting Private Limited (Defunct) Represented by Dr Arun M Rao, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 4(1)(1), Bangalore

ITA 2214/BANG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2562 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-10-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C RAMESH
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT A NO S . 2213 & 2214/BANG/2019 ASSESSMENT YEAR S : 2010 - 11 & 2011 - 12 KUMBALGODU ALLOY STEEL CASTINGS PVT. LTD. (DEFUNCT), REPRESENTED DR. ARUN M. RAO, NO.421/7, 2 ND MAIN ROAD, AMARJYOTHI NAGAR, VIJAYNAGAR, BANGALORE 560 040. PAN: AABCK 5194P VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BANGALORE. APPELLANT RESPONDENT APP ELL ANT BY : S HRI C. RAMESH, CA RESPONDENT BY : SHRI PR IYADARSHI MISHRA, ADDL. CI T(DR)(ITAT), B ENGALURU. DATE OF HEARING : 28 . 1 0 .202 1 DATE OF PRONOUNCEMENT : 28 . 1 0 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 02.08.2019 OF THE CIT(APPEALS)-4, BENG ALURU FOR THE ASSESSMENT YEARS 2010-11 & 2011-12. 2. AT THE TIME OF HEARING OF THE APPEALS, THE LD. AR SUBMITTED THAT EX PARTE ORDERS WERE PASSED BY THE CIT(APPEALS) WITHOUT SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND PRAYED THAT ONE MORE OPPORTUNIT Y MAY BE PROVIDED TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE CIT(APP EALS). WE ACCEPT THE ITA NOS.2213 & 2214/BANG/2019 PAGE 2 OF 2 PRAYER OF THE LD. AR AND RESTORE THE APPEALS TO THE FILE OF THE CIT(APPEALS) WITH A DIRECTION TO PROVIDE ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE APPEALS AFRESH. 3. IN THE RESULT, THE APPEALS BY THE ASSESSEE ARE T REATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF OCTOBER, 2021. SD/- SD/- ( N.V. VASUDEVAN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE 28 TH OCTOBER, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.