Amma Construction India Pvt Ltd., Bengaluru V. Deputy Commissioner of Income Tax Circle 1(1)(1), Bengaluru

ITA 530/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8903 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 530 /BANG/201 9 (ASSESSMENT YEAR: 201 4 - 15 ) M/S. AMMA CONSTRUCTION INDIA PVT. LTD., NO.595, 3 RD FLOOR, BALAJI NIVAS, 1 ST MAIN ROAD, ANAND NAGAR, R T NAGAR, BANGALORE - 560 024 PAN : A AICA 5338A VS. DY. COMMISSIONER OF INCOME, CIRCLE 1(1)(1), BANGALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI V. SRIDHAR, ADVOCATE. REVENUE BY: SHRI UJJWAL KUMAR, JCIT (D.R) DATE OF HEARING : 13.08 .2019 DATE OF PRONOUNCEMENT : 20 .09 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 1, BANGALORE PASSED UNDER SECTION 143(3) AND 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTAT IVE SUBMITTED THAT THE CIT(APPEALS) HAS PASSED 2 ITA NO. 530 /BANG/201 9 EXPARTE ORDER AS THERE IS NO APPEARANCE BY THE ASSESSEE AND THE CIT(APPEALS) HAS POSTED THE CASE ON 7.12.2018 AND ON THE SA ME DATE THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. WE CONSIDERING THE FACTS AND CI RCUMSTANCES ARE OF THE OPINION TH A T THE REVENUE SHALL NOT BE AT LOSS IF ONE MORE OPPORTUNITY IS PROVIDED TO THE ASSESSEE. ACCORDINGLY TO MEET THE ENDS OF JUSTICE, WE RESTORE THE DISPUTED ISSUE TO THE FILE OF THE CIT(APPEALS) TO ADJUDICATE AFRESH AND PAS S A REASONED ORDER AND THE ASSESSEE SHALL BE PROVIDED WITH ADEQUATE OPPORTUNITY OF HEARING AND CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND ALLOW THE GROUNDS OF APPEAL FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PUR P OSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 0 T H SEPT ., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 0 .0 9 . 2019. *REDDY GP 3 ITA NO. 530 /BANG/201 9 COPY TO I) THE APPELLANT II) THE RESPONDENT III) CIT (APPEALS) IV) PR. CIT V) DR, ITAT, BANGALORE VI) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE