M/s. Indian Cane Power Limited, Davangere V. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

ITA 443/BANG/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8174 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 24-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 443/Bang/2022 Assessment Year : 2017-18 M/s. Indian Cane Power Ltd., No. 627, Kalleshwara Rice Mill, RMC Main Road, Anekonda, Davangere – 577 001. PAN: AABCI5330F Vs. The Deputy Commissioner of Income Tax, Central Circle – 1 (3), Bangalore. APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Shri K. Sankar Ganesh, JCIT DR ITAT Date of Hearing : 07-09-2022 Date of Pronouncement : 12-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 21/03/2022 passed by Ld.CIT(A)-11, Bangalore for A.Y. 2017-18. 2. At the outset, we note that none had appeared before the Ld.CIT(A) and assessee was not given proper opportunity of being heard by the Ld.CIT(A). Para 3 of the impugned order records the dates of notices issued to the assessee. We also note that the date of filing of the appeal by the assessee was 23/01/2019 however the Page 2 of 2 ITA No. 443/Bang/2022 case was fixed up for hearing on 09/03/2022 and the order was passed ex-parte on 21/03/2022. 3. In the interest of justice, we remand the appeal back to Ld.CIT(A) with the direction to dispose of the appeal on merits by passing a detailed order in accordance with law. Needless to say that proper opportunity of being heard must be given to the assessee. In the result, the appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 12 th September, 2022. Sd/- Sd/- (LAXMI PRASAD SAHU) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 12 th September, 2022. /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