M/s. Ayesha Jamal, Bangalore V. Income Tax Officer, Ward- 6(3)(1), Bangalore

ITA 1011/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5205 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 10-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Assessee Lawyers: B S BALACHANDRAN
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.1011/BANG/2019 ASSESSMENT YEAR : 2014-15 MS. AYESHA JAMAL, 13, 4 TH MAIN, HEBBAL MILL, GANGANAGAR, BENGALURU-560 032. PAN AJNPJ 7836 K VS. THE INCOME-TAX OFFICER, WARD-6(3)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI B.S BALACHANDRAN, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 05.11.2019 DATE OF PRONOUNCEMENT : .11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 18-03-2019 PASSED BY LD CIT(A)-13, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2014-15. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL OF T HE ASSESSEE WITHOUT ADMITTING THE ADDITIONAL EVIDENCES FURNISHE D BY THE ASSESSEE. 2. I HEARD THE PARTIES AND PERUSED THE RECORD. THE AO COMPLETED THE ASSESSMENT OF THE YEAR UNDER CONSIDERATION TO T HE BEST OF HIS JUDGMENT BY MAKING ADDITION OF RS.33.85 LAKHS RELAT ING TO BANK ITA NO.1011 /BANG/2019 PAGE 2 OF 4 DEPOSITS, SINCE THE ASSESSEE DID NOT OFFER ANY EXPL ANATION. IN THE APPELLATE PROCEEDINGS, THE ASSESSEE FURNISHED EVIDE NCES AS ADDITIONAL EVIDENCES, BUT THE LD CIT(A) REFUSED TO ADMIT THEM AND ACCORDINGLY CONFIRMED THE ADDITION MADE BY THE AO. 3. THE LD A.R PLEADED BEFORE ME THAT THE ASSES SEE COULD NOT APPEAR BEFORE THE AO FOR REASONS BEYOND HIS CONTROL AND HENCE SHE FURNISHED ALL THE RELEVANT DETAILS BEFORE LD CIT(A) . THE LD A.R SUBMITTED THAT THE FIRST APPELLATE AUTHORITY WAS NO T JUSTIFIED IN REFUSING TO ADMIT THEM AND THUS GRAVE INJUSTICE HAS BEEN CAUSED TO THE ASSESSEE. ACCORDINGLY HE PRAYED THAT THE ISSUE MAY BE RESTORED TO THE AO FOR EXAMINING IT AFRESH BY DULY CONSIDERI NG THE EVIDENCES. 4. I HEARD LD D.R AND PERUSED THE RECORD. IN THE INTEREST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE PRAYER O F THE ASSESSEE DESERVES TO BE ACCEPTED. ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE AO FOR EXAMINING IT AFRESH BY DULY CONSIDERING THE EVIDENC ES THAT WERE/MAY BE FURNISHED BY THE ASSESSEE. AFTER AFFOR DING ADEQUATE OPPORTUNITY OF BEING HEARD, THE AO MAY TAKE APPROPR IATE DECISION IN ACCORDANCE WITH LAW. ITA NO.1011 /BANG/2019 PAGE 3 OF 4 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH NOVEMBER, 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.1011 /BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED