Sri. I. Yerriswamy, Hospet V. DCIT, Bangalore

ITA 1020/BANG/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4850 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 29-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V ARAVIND STANDING COUNSE L
• Assessee Lawyers: V SRINIVASAN
• Keywords: Opportunity of being heard
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.1020 TO 1 025/BANG/2015 (ASST. YEAR 2006-07 TO 2011-12) SRI I YERRISWAMY, 25 TH WARD, NEAR SANTOSH BRILLIANT SCHOOL, HOSPET. . APPELLANT PAN ACDPY 9259N. VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(1), BENGALURU. . RESPONDENT APPELLANT BY : SHRI V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI K.V ARAVIND, STANDING COUNSE L DATE OF HEARING : 18-04-2018 DATE OF PRONOUNCEMENT: -04-2018 O R D E R PER BENCH : THESE ARE APPEALS BY THE ASSESSES AGAINST TH E 6 ORDERS DATED 16/3/2015 OF COMMISSIONER OF INCOME-TAX - (APPEALS) 11. 2. ITA NOS. 1020 TO 2014/BANGALORE ARE APPEAL S BY THE ASSESSE AGAINST A COMMON ORDER DATED 16/3/2015 OF CIT(A)-11 RELATING TO ASSESSMENT YEAR 2006- 07 TO 2010-11. ITA NO.1025/BANG2015 IS AN APPEAL BY THE ASSESSEE AGAINST ORDER DATED 10/3/2015 OF CIT(A)-11, BANGALORE RELAT ING TO ASSESSMENT YEAR 2011- 12. ITA NO.1020 TO 1025/B/15 11 INCOME HAS BEEN PAID BY THE ASSESSEE, WE ARE OF THE VIEW THAT THE ORDER OF THE CIT(A) DISMISSING THE APPEAL FOR THE ASSESSE AS UN- ADMITTED SHOULD BE SET ASIDE AND VARIOUS ISSUES RAISED BY THE ASSESSEE BEFORE T HE CIT(A) SHOULD BE DIRECTED TO BE EXAMINED BY THE CIT(A) ON MERITS AFTER AFFORDING THE ASSESEE OPPORTUNITY OF BEING HEARD. WE HOLD AND ORDER ACCORDINGLY, SUBJEC T TO VERIFICATION BY THE CIT(A) REGARDING PAYMENT OF TAX ON THE INCOME DECLA RED BY THE ASSESSEE IN THE RETURN OF INCOME. THUS, THIS APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. 25. THE LD COUNSEL FOR THE ASSESEE SUBMITTED THAT THE VARIOUS GROUNDS RAISED BY HIM THE ASSESEE IN ALL THESE APPEALS REGARDING C HALLENGE TO THE VALIDITY OF ISSUE OF WARRANT OF SEARCH U/S 132 OF THE ACT ARE NOT PRE SSED FOR ADJUDICATION. THIS SUBMISSION IS ALSO RECORDED. 26. IN THE RESULT, ALL THE APPEAL OF THE ASSES SEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH APRIL, 2018 . SD/- SD/- (N.V.VASUDEVAN) (JASON P.BOAZ) JUDICIAL MEMBER ACC OUNTANT MEMBER BANGALORE DATE /4/2018 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVATE S ECRETARY, ITAT, BANGALORE