M/s Anuvarath Apparels Private Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

ITA 117/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8400 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-09-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V CHANDRASEKHAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I TA NO. 117 /BANG/201 9 ASSESSMENT YEAR : 20 1 4 - 1 5 M/S. ANUVARATH APPARELS PVT. LTD., NO. 5, AZIZ SAIT INDL AREA, NAYANDANAHALLI, BANGALORE 560 039. PAN: AADCA2238A VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) (1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI V. CHANDRASEKHAR, ADVOCATE REVENUE BY : SHRI SUNIL KUMAR AGARWAL, ADDL. CIT (DR) DATE OF HEARING : 26 .0 9 .2019 DATE OF PRONOUNCEMENT : 11 . 10 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIRECTED AGAINST THE EX-PARTE ORDER OF LD. CIT(A)-1, BANGALORE DATED 02.11.2018 FOR ASSESSMENT YEAR 2014-15. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT ONLY TWO DATES OF HEARING WERE FIXED BY LD. CIT(A) AND THE ASSESSEE COULD NOT APPEAR ON THESE DATES BUT LD. CIT(A) SHOULD HAVE PROVIDED SOME MORE OPPORTUNITIES. HE ALSO SUBMITTED THAT EVEN IN THE ABSENCE OF THE ASSESSEE, THE LD. CIT(A) SHOULD HAVE DECIDED THE APPEAL ON MERIT INSTEAD OF DISMISSING THE SAME IN LIMINE. HE SUBMITTED THAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF LD. CIT(A). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT AS PER THE ORDER OF LD. CIT(A), TWO DATES OF HEARING WERE FIXED BY LD. CIT(A) ON 27.09.2018 AND 22.10.2018 AND IT IS NOTED BY HIM IN HIS ORDER THAT NOBODY APPEARED BEFORE HIM ON THESE TWO DATES AND NO ADJOURNMENT WAS SOUGHT. THIS IS BY NOW A SETTLED POSITION OF LAW AND EVEN IF NOBODY APPEARED BEFORE ANY QUASI JUDICIAL ITA NO. 117/BANG/2019 PAGE 2 OF 2 AUTHORITY, THE APPEAL SHOULD BE DECIDED ON MERIT INSTEAD OF DISMISSING THE APPEAL IN LIMINE. THE LD. CIT(A) HAS NOT DONE SO AND HENCE, WE FEEL IT PROPER TO RESTORE BACK THE MATTER TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 11 TH OCTOBER, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.