2024 (2) TMI 1528

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..... of order passed by ITAT without granting sufficient opportunity to the assessee - denial of natural justice - HELD THAT:- Tribunal by recording that no representative has appeared on behalf of the assessee and also on the previous occasions proceeded to decide the matter on merits. The nature of disputes involved for adjudication of the Tribunal are on factual aspects. The Tribunal being final fac .....

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..... nd For the Appellant : Sri. Narayan G. Rasalkar, Advocate For the Respondents : Smt. Roopa Anvekar, Advocate JUDGMENT This appeal by the assessee under Section 260-A of the Income tax Act, 1961 against the order dated 27.07.2016 passed by the Income Tax Appellate Tribunal, 'A' Bench Bengaluru in ITA No.854/BANG/2015 for the assessment year 2010-11. 2. The appeal is admitted vide order dated 0 .....

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..... e under Section 143(2) of the Act. The assessing officer completed the assessment by order dated 08.10.2022 by determining the Tax liability. 4. The assessee being aggrieved against order of assessment preferred appeal before the Commissioner of Income Tax Appeals. The Appellate Commissioner by order dated 29.01.2015 dismissed the appeal. The assessee being further aggrieved preferred appeal befo .....

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..... rned standing counsel appearing for revenue submits that the appeal was preferred by the assessee, the Tribunal has granted sufficient opportunity to the assessee. The opportunity not being availed, the Tribunal having no other alternative has proceeded to decide the appeal on merits. Thus, prays to dismiss the appeal. 8. We have perused the impugned order and the appeal papers. The Tribunal by r .....

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..... ation of principles of natural justice. Hence, the following: ORDER i. Appeal is allowed. ii. Order in ITA No.854/BANG/2015 dated 27.7.2016 is set aside. iii. The appeal is remitted to Tribunal for fresh consideration after granting opportunity of hearing to the assessee/assessee representative and the revenue in accordance with law. iv. No order as to costs.
Case laws, Decisions, Judg .....

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