Mr.Yogen Karumbaya , Bangalore V. Income TAx Officer Ward-5(3)(5), Bangalore

ITA 1281/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7802 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R VASUDEVAN
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA NO. 1281/BANG/2018 ASSESSMENT YEAR : 2013-14 MR. YOGEN KARUMBAYA, NO.101, GOLDEN THRESHOLD APTS., ALEXANDRIA STREET, BANGALORE [PAN: AHOPK7116J] VS. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI K.R. VASUDEVAN, ADVOCATE RESPONDENT BY : SHRI R.N. SIDDAPPAJI, ADDL.CIT DATE OF HEARING : 15-04-2019 DATE OF PRONOUNCEMENT : 24-04-2019 O R D E R PER N V VASUDEVAN, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21-02-2018 OF THE COMMISSIONER OF INCOME TAX (APPEA LS)-5, BENGALURU, RELATING TO ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE IS AN INDIVIDUAL. IN THE ORDER OF ASSESSMENT DT. 05-03-2016 PASSED U/S. 143(3) OF THE INCOME TAX ACT, 1961 (ACT), FOR THE AY. 2013-14, THE ASSESSING OFFICER (AO) REJ ECTED THE CLAIM OF ASSESSEE THAT THE ASSESSEE WAS A NON-RESIDENT DURIN G THE RELEVANT : 2 : ITA NO. 1281/BANG/2018 PREVIOUS YEAR AND THEREFORE, INCOME WHICH ACCRUED O R HAS ARISEN OUTSIDE INDIA IS NOT CHARGEABLE TO TAX. THIS CONTEN TION WAS REJECTED BY THE ASSESSEE. 2.1. AGGRIEVED BY THE ORDER OF AO, ASSESSEE FILED A N APPEAL BEFORE THE CIT(A). 3. THE APPEAL BEFORE THE CIT(A) WAS FIXED FOR HEARI NG ON 17-08-2017 WHICH WAS THE ONLY HEARING BEFORE THE CI T(A). ON THE DATE FIXED FOR HEARING, NEITHER THE ASSESSEE NOR TH E AR OF THE ASSESSEE HAVE APPEARED BEFORE THE CIT(A). THE CIT(A) THEREF ORE PROCEEDED TO DECIDE THE APPEAL EX-PARTE AND FOUND NO GROUND TO INTERFERE WITH THE ORDER OF AO. 3.1. AGGRIEVED BY THE ORDER OF CIT(A), ASSESSEE FIL ED AN APPEAL BEFORE THE TRIBUNAL. 4. GROUND NOS. 1 AND 2 RAISED BY THE ASSESSEE READS AS FOLLOWS: 1. THE ORDER DATED FEBRUARY 21, 2018, ISSUED BY T HE LEARNED COMMISSIONER OF INCOME TAX APPEALS-V (LEARNED CIT (A)) AND THE LEARNED TAX OFFICER, WARD 5(3)(5) (LEARNED AO) DATED MARCH 5, 2016 IS BAD IN LAW AND ON FACTS. 2. THE LEARNED CIT(A) ERRED IN LAW AND ON THE FACTS IN PASSING THE ORDER WITHOUT GIVING AN APPROPRIATE OPPORTUNITY OF BEING HEARD ON A SPECIFIED DATE. : 3 : ITA NO. 1281/BANG/2018 4.1. AS CAN BE SEEN FROM THE ABOVE GROUNDS, IT PROJ ECTS THE GRIEVANCE OF THE ASSESSEE REGARDING VIOLATION OF PRINCIPLES O F NATURAL JUSTICE AND NOT PROVIDING A PROPER OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. IT IS THE PLEA OF THE ASSESSEE THAT ON THE DATE FIXED FOR HEARING, REQUEST FOR ADJOURNMENT WAS SOUGHT TO BE FILED IN THE OFFICE OF THE CIT(A), BUT WANT NOT ACCEPTED. 5. WE ARE OF THE VIEW THAT IN THE GIVEN FACTS AND C IRCUMSTANCES OF THE CASE AND HAVING REGARD TO THE FACT THAT THE DAT E FIXED FOR HEARING WAS THE FIRST AND THE ONLY DATE OF HEARING OF THE A PPEAL, WE ARE SATISFIED THAT THERE WAS LACK OF PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE THEREFORE SET ASIDE THE ORDER OF CIT(A ) AND DIRECT THE CIT(A) TO DECIDE THE APPEAL OF ASSESSEE ON MERITS A FRESH, AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL, 2019 SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDEV AN) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 24 TH APRIL, 2019. TNMM : 4 : ITA NO. 1281/BANG/2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE