Stempeutics Research Pvt. Ltd. v. The Dy. Commissioner of Income-tax, Circle-6(1)(2), Bangalore
[Citation -2019-LL-0904-4]
| Citation | 2019-LL-0904-4 |
|---|---|
| Appellant Name | Stempeutics Research Pvt. Ltd. |
| Respondent Name | The Dy. Commissioner of Income-tax, Circle-6(1)(2), Bangalore |
| Court | ITAT-Bangalore |
| Relevant Act | Income-tax |
| Date of Order | 04/09/2019 |
| Assessment Year | 2013-14 |
| Judgment | View Judgment |
| Keyword Tags | service of notice • reasonable cause • ex-parte order • non-appearance • restoration of appeal |
| Bot Summary: | The assessee is aggrieved by the decision of ld CIT(A) in dismissing the appeal of the assessee in limine. The ld counsel for the assessee submitted that the assessee did not represent before the CIT(A), since it has not received the notices issued by the first appellate authority. The ld AR submitted that the assessee has filed an affidavit to affirm this fact. Accordingly the ld AR submitted that there was communication gap and hence the assessee could not represent before Ld CIT(A). From the facts narrated by the ld AR, we noticed that there may be merit in the submissions of the assessee, since there is difference between the address noted in the order passed by Ld CIT(A) and the address noted in asst. We also noticed that the ld CIT(A) has not adjudicated the issues urged by the assessee on merits. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. |