B.R. Nirmala, Bangalore V. Income Tax officer, Ward 1(2)(3), Bangalore

ITA 949/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7901 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard
• Section: 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO S . 94 9 & 95 0 / BANG/201 9 (ASSESSMENT YEAR S : 2014 - 15 & 2015 - 16) SMT. B.R. NIRMALA, F-14, KEB OFFICER QUARTERS, 11 TH MAIN, 4 TH CROSS, INDIRANAGAR, BENGALURU - 560008. PAN: ANRPN 7288D VS. APPELLANT INCOME - TAX OFFICER, WARD 1(2)(3), BENGALURU. RESPONDENT APPELLANT BY : SHRI H.GURUSWAMY, ITP. RESPONDENT BY : SHRI R.N.SIDDAPPAJI, ADDL.CIT(DR) DATE OF HEARING: 16/ 0 7 /2019 DATE OF PRONOUNCEMENT: 16 /0 7 /2019 O R D E R PER J. SUDHAKAR REDDY, AM: THESE ARE APPEALS BY THE ASSESSEE DIRECTED AGAINST TWO ORDERS OF THE CIT(A)-I, BENGALURU, BOTH DATED 22/02/2019 FOR THE ASSESSMENT YEARS 2014-15 AND 2015-16. 2. THE CIT(A) HAS PASSED EX-PARATE ORDER. HE HAS NOT DISPOSED OF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE UNDER LAW. THE LEARNED COUNSEL FOR ASSESSEE DEMONSTRATED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR APPEARING BEFORE THE CIT(A). 3. UNDER THESE CIRCUMSTANCES, WE RESTORE BOTH THE APPEALS TO THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. ITA NOS.949 & 950/BANG/2019 PAGE 2 OF 2 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JULY, 2019. SD/ - SD/ - ( BEENA PILLAI) ( J. SUDHAK A R REDDY ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU DATED : 16/07/2019 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE