Dinesh Nemichand , Bangalore V. The Income TAx Officer Ward-5(2)(3), Bangalore

ITA 1030/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0667 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-06-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Keywords: Principle of natural justice; Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1030/BANG/2017 ASSESSMENT YEAR : 2012 13 DINESH NEMICHAND, NO.13, 2 ND FLOOR, 134/135, RAJHANS GOLDEN MALL, NAGARATHPET, BENGALURU-560 002. PAN AEYPJ 4855 Q. VS. THE INCOME TAX OFFICER, WARD-5(3)(3), BENGALURU. ASSESSEE RESPONDENT ASSESSEE BY : SMT. SUMAN LUNKAR, C.A RESPONDENT BY : SHRI MANJEET SINGH, ADDL. CIT DR DATE OF HEARING : 08-06-2020 DATE OF PRONOUNCEMENT : 11-06-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 25/01/2017 PASSED BY LD. CIT (A)-5 FOR ASSESS MENT YEAR 2012-13. LD. A.R. AT THE OUTSET EMPHASISED ON GROUND NO. 2.1 OF THE PRESENT APPEAL WHEREIN THE IMPUGNED ORDER HAS BEEN CHALLENGED FOR GROSS VIOLATED OF PRINCIPLES OF NATURAL JUSTICE . PAGE 2 OF 4 ITA NO.1030/BANG/2017 SHE SUBMITTED THAT THE INVESTIGATION REPORT WAS NOT PROVIDED TO ASSESSEE AND AUTHORITIES BELOW HAVE NOT GRANTED OPP ORTUNITY OF CROSS-EXAMINING THE PERSONS WHO STATEMENT HAVE BEEN RELIED UPON FOR MAKING ADDITION IN THE HANDS OF ASSESSEE. REFERRING TO PARA 6.4 OF IMPUGNED ORDER SHE SUBMITTED THAT, IN W RITTEN SUBMISSION FILED BEFORE LD. CIT (A), ON 21/10/2016, PLACED AT PAGE 40-64 OF PAPER BOOK, AT PAGE 53 ASSESSEE HAS R AISED THE LEGAL PLEA OF VIOLATION OF PRINCIPLES OF NATURAL J USTICE FOR FOLLOWING REASONS: (A) INFORMATION RECEIVED FROM INVESTIGATION WING MU MBAI HAS NOT BEEN FURNISHED (B) STATEMENTS OF SH. SACHIN PARIKH AND SH. RAJENDR A JAIN WHICH HAVE BEEN RELIED UPON FOR PURPOSE OF ADDITION HAVE NOT BEEN PROVIDED. (C ) THE RIGHT TO CROSS EXAMINE THE ABOVE PERSONS H AVE NOT BEEN AFFORDED. LD. SENIOR DR THOUGH RELIED UPON THE ORDERS PASSED BY AUTHORITIES BELOW, SUBMITTED THAT THE ISSUE MAY BE SENT BACK TO LEARNT CIT (A) TO DECIDE THE ISSUE IN ACCORDANCE WI TH LAW. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. IT IS OBSERVED THAT AUTHORITIES BELOW HAVE RELIED U PON CERTAIN STATEMENTS AND THE REPORT FROM INVESTIGATION WING F OR MAKING ADDITION IN THE HANDS OF ASSESSEE. AS LD.CIT(A) HAS NOT DECIDED LEGAL ISSUE RAISED BY ASSESSEE, WE ARE OF THE OPINI ON THAT, THERE IS GROSS VIOLATED OF PRINCIPLES OF NATURAL JUSTICE. WE ACCORDINGLY SET ASIDE THIS ISSUE TO LD.CIT(A) TO DECIDE THE LEGAL I SSUE AND PASS A PAGE 3 OF 4 ITA NO.1030/BANG/2017 REASONED ORDER. LD.CIT(A) IS ALSO DIRECTED TO PASS A SPEAKING ORDER ON MERITS AFRESH. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE 2020 . SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11/06/2020 /VMS/ COPY TO: 1. ASSESSEE 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 4 OF 4 ITA NO.1030/BANG/2017 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1-06- 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1-06- 2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -06- 2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -06- 2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -06- 2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -06- 2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -06- 2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS