M/s. Manilal Commodities Pvt. Ltd., Mumbai V. Deputy Commissioner Of Income Tax, Bangalore

ITA 1301/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9368 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARESH SAKA
• Keywords: Opportunity of being heard; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH SMC, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO. 1301(BANG) 2016 (ASSESSMENT YEAR : 2012 13) M/S MANILAL COMMODITIES PVT. LTD., NO. 3, 1 ST FLOOR, HEMPRAKASH, 90/92, KAZI SYED STREET, MASJID BUNDER, MUMBAI PAN : AAACM2906Q APPELLANT VS THE DCIT, CIRCLE 1 (3), BANGALORE RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI NARESH SAKA, JCIT DATE OF HEARING : 22-09-2016 DATE OF PRONOUNCEMENT : -09-2016 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE. THIS IS DIR ECTED AGAINST THE ORDER OF LEARNED CIT (A) 11, BANGALORE DATED 31.05.2016 FO R A. Y. 2012 13. 2. THE APPEAL WAS FIXED FOR HEARING ON 22.09.2016. A REQUEST LETTER FOR ADJOURNMENT DATED 06.09.2016 WAS RECEIVED ON 14.09. 2016 FROM M. A. PARIKH & CO., CHARTERED ACCOUNTANTS BUT THERE WAS NO BODY PRESENT IN THE COURT TO [PURSUE THIS STAY APPLICATION. IT IS ALSO SEEN THAT ALONG WITH A PPEAL MEMO ON PAGES 25 & 26, ONLY CERTIFIED TRUE COPY OF LETTER OF AUTHORITY WAS FILE D AND THE ORIGINAL THEREOF IS NOT FURNISHED ALONG WITH THE APPLICATION FOR ADJOURNMEN T ALSO. HENCE, ADJOURNMENT REQUEST WAS REQUESTED AND THE APPEAL WAS HEARD EX P ARTE QUA THE ASSESSEE. 3. AS PER GROUND NO. 1 (A) AND (B), THE GRIEVANCE O F THE ASSESSEE IS THAT THE REQUIREMENTS OF SECTION 153 (C) ARE NOT FULFILLED AND THEREFORE, THE ASSESSMENT ORDER IS BAD IN LAW. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). AT THIS JUNCTURE, IT WAS POINTED OUT BY THE BENCH THAT THIS ISSUE WAS RAISED BY THE ASSESSEE BEFORE CIT (A) ALSO AS PER GROUNDS NO. 1 (A) & 1 (B ) BUT THE SAME WERE NOT DECIDED BY ITA NO. 1301BANG) 2016 2 CIT (A) BY SAYING THAT THESE GROUNDS ARE GENERAL IN NATURE AND THEREFORE, THIS ISSUE HAS TO GO BACK TO CIT (A) FOR HIS DECISION AND AS A CONSEQUENCE, THE ISSUE ON MERIT IS ALSO REQUIRED TO BE RESTORED BACK FOR A FRESH DECIS ION AFTER A DECISION ON THE TECHNICAL ASPECT BECAUSE ISSUE ON MERIT HAS TO BE D ECIDED AFTER DECIDING THE TECHNICAL ASPECT. IN REPLY, HE HAD NOTHING TO SAY. 4. I HAVE CONSIDERED THE FACTS OF THE CASE AND IN V IEW OF THE FACTS NOTED ABOVE, I RESTORE BACK THE ENTIRE MATTER TO CIT (A) WITH A DI RECTION THAT HE SHOULD FIRST DECIDE THE TECHNICAL ASPECT I.E. THE VALIDITY OF THE ASSES SMENT ORDER PASSED U/S 153 (C) AND IF THE ASSESSEE FAILS ON THIS ASPECT, HE SHOULD DEC IDE THE ISSUE ON MERIT AFRESH AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOT H SIDES. NO OTHER GROUND ON MERIT NEEDS ANY ADJUDICATION AT THIS STAGE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE: D A T E D : .09.2016 AM* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER, AR, ITAT, BANGALORE ITA NO. 1301BANG) 2016 3 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 THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. 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. DATE ON WHICH ORDER DOES 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 RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 THE DATE ON WHICH THE FILE GOES TO THE DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER