Ramesh Balappa Patagundi, Belgaum V. Income-tax Officer Ward-1, Belgaum

ITA 104/PAN/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93616 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S NATARAJ LD
• Assessee Lawyers: ASHOK A KULKARNI
• Section: 28

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 104/PNJ/2014 : (A.Y 2009 - 10) RAMESH BALAPPA PATAGUNDI S4, HOSPITAL SHIVAJI CIRCLE, GOKAK DIST. BELGAUM (APPELLANT) PAN : AHMPP7873K VS. INCOME TAX OFFICER, WARD - 1, GOKAK (RESPONDENT) ASSESSEE BY : ASHOK A. KULKARNI, ADV. REVENUE BY : S. NATARAJ, LD. DR DATE OF HEARING : 27/07/2015 DATE OF PRONOUNCEMENT : 27/07/2015 O R D E R PER GEORGE MATHAN : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), BELGAUM IN ITA NO. 197/BGM/2011 - 12 DT. 16.1.2014 FOR THE A.Y 2009 - 10. SHRI ASHOK A. KULKARNI , ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI S. NATARAJ, LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. IT WAS SUBMITTED BY THE LD. AR THAT THE APPEAL OF THE ASSESSEE WAS HEARD ON 19.8.2013 BY THE LD. CIT( A), HOWEVER, A REMAND REPORT HAD BEEN OBTAINED ON 17.12.2013 AND THE ORDER WAS PASSED BY THE LD. CIT(A) ON 16.1.2014 WITHOUT GRANTING THE ASSESSEE COPY OF THE REMAND REPORT OR PUTTING THE REMAND REPORT TO THE ASSESSEE FOR HIS REBUTTAL. IT WAS THE SUBMISS ION THAT THE ORDER OF THE LD. CIT(A) WAS LIABLE TO BE SET ASIDE. 2 ITA NO. 104/PNJ/2014 (A.Y : 2009 - 10) 3. IN REPLY, THE LD. DR SUBMITTED THAT THE ISSUE IS TO BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE LD. CIT(A) HAS DECIDED THE ISSUES IN THIS APPEAL WITHOUT GIVING THE COPY OF THE REMAND REPORT TO THE ASSESSEE OR GRANTING THE ASSESSEE OPPORTUNITY TO REBUT THE REMAND REPORT, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION THAT THE COPY OF THE REMAND REPORT SHALL BE PROVIDED TO THE ASSESSEE FOR REBUTTAL AND THE ASSESSEE SHALL BE GRANTED ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE AND REBUT THE FINDINGS IN THE REMAND REPORT. 5. IN THE RES ULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2015. S D / - (N.S. SAINI) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 27/07/ 201 5 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER, 3 ITA NO. 104/PNJ/2014 (A.Y : 2009 - 10) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 27/07/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27/07/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 2 8 /07/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 2 8 /07/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 2 8 /07/2015 SR.PS 6. DATE OF PRONOUNCEMENT 27/07/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 2 8 /07/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER