The Deputy Commissioner of Income Tax Circle-1(1)(2), BAngalore V. M/s Batemen Engineering India Pvt Ltd , Bangalore

ITA 1221/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3358 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

ITA NO.1221/BANG/2018 M/S. BATEMAN ENGINEERING I PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 1221/BANG/2019 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1)(2) BANGALORE PAN NO : AACCB8552F VS. M/S. BATEMAN ENGINEERING INDIA PVT. LTD. BRIGADE SOFTWARE PARK NO.42,27 TH CROSS, 2 ND STAGE BANASHANKARI BENGALURU-560070. APPELLANT RESPONDENT APPELLANT BY : SHRI MUZAFFAR HUSSAIN, D.R. RESPONDENT BY : N O N E DATE OF HEARING : 11.03.2020 DATE OF PRONOUNCEMENT : 11.03.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 01-12-2017 PASSED BY LD CIT(A)-1, BENGA LURU AND IT RELATES TO THE ASSESSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. TH E NOTICES SENT BY THE REGISTRY WERE RETURNED BY THE POSTAL DEPARTMENT WITH THE NOTING THAT THE ADDRESSEE HAS L EFT THE PLACE. ON ONE OCCASION, THE LD DR WAS DIRECTED TO SERVE THE NOTICE, BUT THE DETAILS OF SERVICE OF NOTICE WE RE NOT ITA NO.1221/BANG/2018 M/S. BATEMAN ENGINEERING I PVT. LTD., BANGALORE PAGE 2 OF 3 SUBMITTED. THE LD D.R SUBMITTED THAT THE ISSUES CO NTESTED BY THE REVENUE NEED TO BE RESTORED TO THE FILE OF L D CIT(A), SINCE THE LD CIT(A) HAS ADJUDICATED THE ISSUES BY EXAMINING CERTAIN FRESH DOCUMENTS WITHOUT CONFRONTI NG THEM TO THE ASSESSING OFFICER. HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 3. THE LD D.R SUBMITTED THAT THE REVENUE IS CHAL LENGING THE DECISION OF LD CIT(A) IN EXCLUDING CERTAIN COMP ARABLE COMPANIES. INVITING OUR ATTENTION TO THE ORDER PAS SED BY LD CIT(A), THE LD D.R SUBMITTED THAT THE LD CIT(A) HAS ADMITTED CERTAIN EVIDENCES FURNISHED BEFORE HIM IN RESPECT OF ABOVE SAID COMPANIES AND IT IS NOT CLEAR AS TO W HETHER THOSE EVIDENCES WERE FURNISHED TO THE ASSESSING OFF ICER BY THE ASSESSEE. HE SUBMITTED THAT THE LD CIT(A) ALSO DID NOT CONFRONT THEM WITH THE ASSESSING OFFICER. ACCORDIN GLY HE SUBMITTED THAT THERE IS VIOLATION OF RULE 46A OF TH E INCOME TAX RULES. ACCORDINGLY HE SUBMITTED THAT ALL THE I SSUES MAY BE RESTORED TO THE FILE OF LD CIT(A) FOR EXAMIN ING THEM AFRESH BY DULY CONFRONTING THE NEW EVIDENCES FURNIS HED BY THE ASSESSEE TO THE AO/TPO. 4. WE FIND MERIT IN THE SUBMISSIONS MADE BY LD D.R. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD CI T(A) AND RESTORE ALL THE ISSUES CONTESTED BY THE REVENUE TO THE FILE OF LD CIT(A) FOR ADJUDICATING THEM AFRESH BY DULY CONF RONTING THE EVIDENCES FURNISHED BY THE ASSESSEE WITH THE AS SESSING ITA NO.1221/BANG/2018 M/S. BATEMAN ENGINEERING I PVT. LTD., BANGALORE PAGE 3 OF 3 OFFICER. THE REPORT, IF ANY, FURNISHED BY THE ASSE SSING OFFICER MAY BE CONFRONTED WITH THE ASSESSEE. AFTER HEARING BOTH THE PARTIES, THE LD CIT(A) MAY TAKE APPROPRIATE DEC ISION IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.3.2020. SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 11 TH MARCH, 2020. COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.