G.R.Ravindra Prasad (HUF) , HAssan V. The Deputy Commissioner of Income Tax Circle-1 , Hassan

ITA 1194/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1347 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-06-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKA RAN , ACCOUNTANT MEMBER ITA NO. 1194/ BANG / 201 8 ASSESSMENT YEAR : 2013 - 14 G R RAVINDRA PRASAD (HUF) , RANGANATHA STEEL TRADERS, HOSALINE ROAD, HASSAN. PAN: AAQHR 2760Q VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, HASSAN. APPELLANT RESPONDENT APP E LLANT B Y : SMT. SU MAN LUNKAR, CA RESP ONDENT BY : DR. SHANKAR PRASAD, A DDL. CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 10 .0 6 .2019 DATE OF PRONOUNCEMENT : 14 . 0 6 . 2 0 1 9 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDE R DATED 31.10.2017 OF THE CIT(APPEALS), MYSORE RELATING TO ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE IS A HUF. AS AGAINST THE ADDITIO N MADE IN AN ORDER OF ASSESSMENT DATED 14.3.2016 PASSED BY THE AO U/S. 143(3) OF THE INCOME-TAX ACT, 1961 [THE ACT] FOR THE AY 2013-14 , THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(APPEALS). THE APPEAL BEFORE THE CIT(A) WAS FIXED ON 21.9.2017 AND NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE. SINCE NONE APPEARED ON BEHALF OF ASSESSEE, THE APPE AL WAS DECIDED EX ITA NO.1194/BANG/2018 PAGE 2 OF 3 PARTE BY THE CIT(APPEALS). THE CIT(A) CONFIRMED THE ORD ER OF AO FINDING NO GROUND TO INTERFERE WITH THE ORDER OF AO. 3. AGGRIEVED BY THE AFORESAID ORDER OF CIT(A), THE ASSESSEE HAS FILED THE PRESENT APPEAL BEFORE THE TRIBUNAL. THE ASSESS EE IN GROUND NO.3 OF THIS APPEAL HAS SUBMITTED THAT HE WAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD. THE LD. COUNSEL FOR THE ASSESSEE SUB MITTED BEFORE US THAT THE ASSESSEE IS A RESIDENT OF HASSAN AND COULD NOT CONTACT AR AT MYSORE, WHO REPRESENTED HIS CASE AND THAT IS THE REASON WHY THERE WAS NO REPRESENTATION BEFORE THE CIT(A). TAKING INTO CONS IDERATION THE SUBMISSION MADE AT THE BAR AND TAKING INTO ACCOUNT THE FACT TH AT THE HEARING BEFORE THE CIT(APPEALS) WAS THE FIRST AND ONLY HEARING, WE DEE M IT APPROPRIATE TO SET ASIDE THE ORDER OF CIT(APPEALS) AND RESTORE THE ISS UES RAISED BEFORE THE CIT(APPEALS) TO THE FILE OF THE CIT(APPEALS) FOR FR ESH CONSIDERATION ON MERITS, AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ACC ORDINGLY ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF JUNE, 2019. SD/- SD/- ( B.R. BASKARAN ) ( N.V . VASUDEVAN ) AC COUNTANT M EMBER VICE PRESIDENT BANGALORE, DATED, THE 14 TH JUNE, 2019. / D ESAI S MURTHY / ITA NO.1194/BANG/2018 PAGE 3 OF 3 COPY TO: 1. A PP ELL ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR , ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.