M/s. M K Agrotech Private Limited, Mandya V. Joint Commissioner Of Income Tax, Range-2, Mysore

ITA 402/BANG/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3668 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 19-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHINI BESAGANNI
• Section: 14A

Judgement Text

ITA No.402/Bang/2022 M/s. M.K. Agrotech Pvt. Ltd., Mandhya IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.402/Bang/2022 Assessment Year: 2011-12 M/s. M.K. Agrotech Pvt. Ltd. Kaveri Layout, MB Road Srirangapatna Mandhya District - 571438 PAN NO : AADCM7734K Vs. JCIT Range-2 Mysuru APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Smt. Priyadarshini Besaganni, D.R. Date of Hearing : 25.07.2022 Date of Pronouncement : 25.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by the assessee is directed against order of Ld. CIT(A) dated 14.2.2022 for the assessment year 2011-12. 2. The assessee is in appeal before us with regard to disallowance u/s 14A of the Income-tax Act,1961 ['the Act' for short]. None appeared for assessee, even after issuing notice to the assessee. We proceeded to decide the appeal after hearing Ld. D.R. ITA No.402/Bang/2022 M/s. M.K. Agrotech Pvt. Ltd., Mandhya Page 2 of 2 3. On going through the Ld. CIT(A)’s order, we observe that order passed by Ld. CIT(A) is ex-parte without participation of the assessee. Hence, in the interest of justice, we remit all the issues in dispute in this appeal to the file of Ld. CIT(A) to decide it afresh after giving an opportunity of hearing to the assessee. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 25 th Jul, 2022 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 25 th Jul, 2022. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.