IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C , BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA No.3056(Bang)/2018 (Assessment Year 2013-14) Shri Balachandra S Hulkoti, Hubli Roa Hulkoti Village, Gadag PAN No.AAJHB6296G Appellant Income tax Officer Ward-1, Gadag Respondent Appellant by Smt. Mrinalini, R. Advocate Revenue by Smt. R.Premi, JCIT Date of hearing 26-09-2019 Date of pronouncement : 26-09-2019 ORDER PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 28/09/2018 passed by Ld.CIT(A)-1, Hubballi for assessment year 2013-14. ITA No.3056(B)/2018 2 2. It has been submitted that assessee neither appeared nor filed any details/submissions before Ld.CIT(A) despite notices being issued. 3. Ld. CIT (A) therefore decided issue based upon observations of Ld.AO. 4. Assessee is now submitting before us that opportunity may be granted to represent its case before Ld.CIT(A). 4.1 Ld.DR objected to same and submitted that despite sufficient opportunity, assessee has failed to appear before Ld.CIT (A) to defend additions made by Ld.AO. It has been submitted that assessee do not deserves opportunity of being heard for second time under such circumstances. 5. We have perused submissions advanced by both sides in light of records placed before us. 5.1 Ld.AR admitted to fact that assessee failed to appear before Ld.CIT(A) to represent its case. However, right of being heard cannot be denied to assessee. We are therefore of considered opinion to set aside issue back to Ld.CIT(A) subject to cost of Rs.5000/-payable by assessee within 15 days of receipt of this order. Assessee is directed to pay cost to Karnataka Chief Minister s Relief Fund. Upon filing proof of cost having deposited in along with affidavit, Ld.CIT(A) is directed to issue notice of hearing to assessee. Assessee shall then file all requisite details in support of its claim which shall be verified by Ld.CIT(A) in accordance with law and decide issue contested herein afresh ITA No.3056(B)/2018 3 on merits by passing speaking order. With aforestated direction, we set aside appeal back to Ld.CIT(A). Accordingly ground raised by assessee stands allowed for statistical purposes. 6. In result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in open court on 26-09-2019. Sd/- Sd/- (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26-09-2019 Copy of Order forwarded to 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5. DR 6. ITO (TDS) 7.Guard File By Order Asst. Registrar Balachandra S Hulkoti v. Income-tax Officer, Ward-1, Gadag