M/s. Beaver Automotive Private Limited, Bangalore V. The Income Tax Officer, Ward - 1(1)(3), Bangalore

ITA 1259/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4791 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.1259/BANG/2019 ASSESSMENT YEAR : 2015-16 M/S BEAVER AUTOMOTIVE PVT. LTD., NEW ADDRESS : NO.8-B, BOMMASANDRA INDL. AREA, JIGANI LINK ROAD, ANEKAL TQ. BENGALURU-560 099. PAN AAACB 6082 G VS. THE INCOME-TAX OFFICER, WARD-1, BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 07.11.2019 DATE OF PRONOUNCEMENT : 08.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 11/12/2018 PASSED BY LD CIT(A)-1, BENGALURU A ND IT RELATES TO 2015-16. 2. I HEARD THE PARTIES AND PERUSED THE RECORD. I N OTICED THAT THE LD CIT(A) WAS CONSTRAINED TO PASS ORDER EX-PARTE DI SMISSING THE APPEAL OF THE ASSESSEE, SINCE NO ONE APPEARED BEFOR E HIM. THE LD AR HAS SUBMITTED THAT THE ASSESSEE HAS SINCE CHANGE D HIS ADDRESS AND THE NOTICE ISSUED BY LD CIT(A) HAS BEEN SERVED TO THE OLD ADDRESS. HE SUBMITTED THAT THE PRESENT ADDRESS OF THE ASSESSEE IS ITA NO.1259 /BANG/2019 PAGE 2 OF 4 NO.8-B, BOMMASANDRA INDL. AREA, JIGANI LINK ROAD, A NEKAL TQ., BENGALURU-560 099. HE SUBMITTED THAT, SINCE THE AS SESSEE DID NOT RECEIVE THE NOTICES, IT COULD NOT APPEAR BEFORE LD CIT(A). ACCORDINGLY HE SUBMITTED THAT ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT(A). 3. I HEARD THE LD DR AND PERUSED THE RECORD. HAVIN G REGARD TO THE SUBMISSIONS MADE BY LD AR, I AM OF THE VIEW THA T, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE SHOULD B E PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE. ACCORDIN GLY I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE I SSUES TO HIS FILE FOR ADJUDICATING THEM ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 8TH NOVEMBER, 2019. /VMS/ ITA NO.1259 /BANG/2019 PAGE 3 OF 4 COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.1259 /BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED