Sri. Lakshmanappa M.R., Bangalore V. ITO, Bangalore

ITA 1255/BANG/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7338 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 22-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 133A; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 1255 /BANG/201 6 (ASSESSMENT YEAR: 1996 - 97 ) SHRI LAKSHMANAPPA M R, NO.130/4, 80 FEET ROAD, KHB COLONY, BASAVESHWARANAGAR, BENGALURU - 560 079 PAN ACHPL 0443P VS. INCOME TAX OFFICER , WARD 9(1), BANGALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE. REVENUE BY: SHRI M. RAJASEKHAR, ADDL. CIT (D.R) DATE OF HEARING : 17.07 .2019 DATE OF PRONOUNCEMENT : 25 .07 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3, BANGALORE PASSED UNDER SECTION 271(1)(C) AND 250 OF THE INCOME TAX ACT, 1961. 2. THE MAIN GRIEVANCE OF THE ASSESSEE CHALLENGING THE VA LIDITY OF INITIATING PENALTY PROCEEDINGS . NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE HEARD THE SUBMISSIONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE. WE FOUND FROM THE PENALTY ORDER THAT NO DETAILS WERE PROVIDED NOR RESPONDENT TO THE SHOW CAUSE 2 ITA NO. 1255/BANG/2016 NOTI CE AND , IN THE APPELLATE PROCEEDINGS THE ASSESSEE HAS SUBMITTED THAT SUFFICIENT OPPORTUNITY AND TIME WAS NOT PROVIDED TO HIM AND THAT PENALTY ORDER IS BARRED BY LIMITATION. WE FOUND FROM THE RECORD THAT THE ASSESSEE HAS CHALLENGED THE VALIDITY OF PENALTY O RDER BUT COULD NOT SUBSTANTIATE WITH ANY EVIDENCE OR EXPLANATIONS BEFORE THE AUTHORIT IES . CONSIDERING THE FACTS THAT THERE WAS A SURVEY OPERATION UNDER SECTION 133A OF THE ACT AND THE VALIDITY OF RE - ASSESSMENT WAS CONFIRMED BY THE HON'BLE JURISDICTIONAL H IGH COURT, WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE THE CIT(APPEALS). ACCORDINGLY, WE RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT(APPEALS) FOR ADJUDICATION AFRESH AND ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNI TY OF HEARING AND SHALL CO - OPERATE IN SUBMITTING THE EXPLANATIONS AND EVIDENCE FOR EARLY DISPOSAL OF THE APPEAL AND WE ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE ASSESSEE'S APPEAL IS TREATED AS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5 T H JULY, 2019. (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 5 .07. 2019. *REDDY GP 3 ITA NO. 1255/BANG/2016 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE