Amma Construction India Pvt. Ltd. v. Dy. Commissioner of Income-tax, Circle 1(1)(1), Bangalore
[Citation -2019-LL-0920-37]

Citation 2019-LL-0920-37
Appellant Name Amma Construction India Pvt. Ltd.
Respondent Name Dy. Commissioner of Income-tax, Circle 1(1)(1), Bangalore
Court ITAT-Bangalore
Relevant Act Income-tax
Date of Order 20/09/2019
Assessment Year 2014-15
Judgment View Judgment
Keyword Tags ex-parte order • non-appearance • restoration of appeal
Bot Summary: At the time of hearing, the learned Authorised Representative submitted that the CIT(Appeals) has passed 2 ITA No.530/Bang/2019 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 same date the appeal was dismissed for non- prosecution. We considering the facts and circumstances are of the opinion that 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 pass 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. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 20th Sept., 2019.


IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.530/Bang/2019 (Assessment Year: 2014-15) M/s. Amma Construction India Vs. Dy. Commissioner Pvt. Ltd., of Income, No.595, 3rd Floor, Balaji Nivas, Circle 1(1)(1), 1st Main Road, Anand Nagar, R Bangalore. T Nagar, Bangalore-560 024 PAN : AAICA 5338A (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 ORDER PER SHRI PAVAN KUMAR GADALE, JM : assessee has filed appeal against order of Commissioner of Income Tax (Appeals)-1, Bangalore passed under Section 143(3) and 250 of Income Tax Act, 1961 (the Act). 2. At time of hearing, learned Authorised Representative submitted that CIT(Appeals) has passed 2 ITA No.530/Bang/2019 exparte order as there is no appearance by assessee and CIT(Appeals) has posted case on 7.12.2018 and on same date appeal was dismissed for non- prosecution. We considering facts and circumstances are of opinion that revenue shall not be at loss if one more opportunity is provided to assessee. Accordingly to meet ends of justice, we restore disputed issue to file of CIT(Appeals) to adjudicate afresh and pass reasoned order and assessee shall be provided with adequate opportunity of hearing and co- operate in submitting information for early disposal of appeal and allow grounds of appeal for statistical purposes. 3. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open court on 20th Sept., 2019. Sd/- Sd/- (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.09.2019. *Reddy GP 3 ITA No.530/Bang/2019 Copy to i)The Appellant ii)The Respondent iii)CIT (Appeals) iv) Pr. CIT v)DR, ITAT, vi)Guard File Bangalore By order Assistant Registrar Income-tax Appellate Tribunal Bangalore Amma Construction India Pvt. Ltd. v. Dy. Commissioner of Income-tax, Circle 1(1)(1), Bangalore
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