BENNUR SIDDEGOWDA SANTHOSH ,MUDIGERE V. INCOME TAX OFFICER, WARD-1 , CHIKKAMANGALUR

ITA 284/BANG/2025

AI Insights

This case involves an appeal by the Revenue against an order passed by the NFAC, Delhi, which was upheld by the learned CIT(A). The original assessment for the year 2018-19 was contested due to the assessee's non-response to notices, which were allegedly not seen by them. The assessee argued that they had explicitly requested no communication via email, yet notices were sent to their email, leading to their absence in the proceedings. The Tribunal, considering the circumstances and the arguments presented, decided to give the assessee another opportunity to present their case before the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717657 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 17-02-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N
• Assessee Lawyers: A SHIVA RAO
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.284/Bang/2025 Assessment Year: 2018-19 Bennur Siddegowda Santhosh, Mudramane Coffee Curers Muthigepura, Sakleshpura Road, Mudigere – 577 132. PAN – AFQPS 8157 R Vs. The Income Tax Officer, Ward -1, Chikmangalur. APPELLANT RESPONDENT Assessee by : Shri A Shivarao, CA Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 06.08.2025 Date of Pronouncement : 13.08.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the Revenue against the order passed by the NFAC, Delhi vide order dated 15/01/2025 in DIN No.ITBA/NFAC/S/250/2024-25/1072162394(1) for the assessment year 2018-19. 2. It is an ex parte order. The learned CIT(A) upheld the addition made by the AO on the ground that the assessee was given many chances to represent its case but failed to respond. So, the learned CIT(A), in the absence of any cooperation from the assessee, confirmed the order of the AO. Printed from counselvise.com ITA No.284/Bang/2025 Page 2 of 3 . 3. In the appeal before us, the learned AR argued that the assessee, in Form 35, had clearly mentioned that there should not be any communication to the email. Despite this, the learned CIT(A) issued notices to the email ID of the assessee. These notices were not seen or noticed by the assessee. Because of this, the assessee could not respond to the notices issued by the learned CIT(A) informing about the date of hearing. 4. The learned AR, therefore, requested that one more opportunity be given to the assessee to present its case before the learned CIT(A). On the other hand, the learned DR did not raise any objection if the matter is sent back to the file of the ld. CIT(A) for fresh adjudication as per law. 5. Considering the above facts and the arguments of both parties, we are inclined to give one more chance to the assessee to present its case before the learned CIT(A). Now, the income tax department works through online communication. So, the assessee should not insist on physical notices, to avoid any communication gap, as happened in the present case. Hence, the matter is set aside and restored to the file of the learned CIT(A) for fresh adjudication as per law. A reasonable opportunity should be given to the assessee. It is needless to say that the assessee shall cooperate during the proceedings before the learned CIT(A) and shall not ask for unnecessary adjournments. Therefore, the ground of appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com ITA No.284/Bang/2025 Page 3 of 3 . 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in court on 13th day of August, 2025 Sd/- Sd/- (NARENDER KUMAR CHODHRY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 13th August, 2025 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "