Sri. Shantilal Ajay Kumar, Bangalore V. Income-Tax Officer, Ward-5(2)(4), Bengaluru

ITA 624/BANG/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5872 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 11-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 22-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER ITA No.624/Bang/2023 Assessment year : 2017-18 Shantilal Ajay Kumar, 19/1, Kanakapura Road, Basavanagudi, Bengaluru-560 004. PAN – ADDPK 6282 G Vs. The Income-tax Officer, Ward-5(2)(4), Bengaluru. APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Dr. G Manoj Kumar, CIT (DR) Date of hearing : 12.10.2023 Date of Pronouncement : 31.10.2023 O R D E R Per Beena Pillai, Judicial Member Present appal arises out of the order dated 07/07/2023 passed by the NFAC, Delhi for assessment year 2017-18. 2. At the outset, it is noted that, the impugned order has been passed without considering the submissions of the assessee and without calling for relevant information/details. Though notices were issued to the assessee on various dates, it is not discernible, whether it has been served on the assessee. 3. In the interest of justice, we remit the issues back to the file of ld.CIT(A). The assessee is directed to file all necessary ITA No.624/Bang/2023 Page 2 of 2 details/evidences before the Ld.CIT(A). The Ld.CIT(A) is directed to pass detailed order on merits after considering the same in accordance with law. Needless to say that proper opportunity of being heard must be granted to the assessee. Accordingly, the appeal filed by the assessee is sent back to the file of CIT(A) for denovo consideration. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in court on 31 st day of October, 2023 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 31 st October, 2023 / vms / 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