M/s. Indian Overseas Traders, Bangalore V. Income-Tax officer, Bangalore

ITA 1315/BANG/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8577 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 11-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVAS
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.1315/BANG/2016 ASSESSMENT YEARS : 2006-07 M/S. INDIAN OVERSEAS TRADERS, 1175/32, 4 TH CROSS, SRIRAMPURAM, BENGALURU-560021. PAN : AABFI1661G VS. INCOME TAX OFFICER, WARD-6(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. BALRAM R. RAO, ADVOCATE REVENUE BY : SHRI. AR. V. SREENIVAS, JCIT DATE OF HEARING : 14.02.2017 DATE OF PRONOUNCEMENT : 17.02.2017 O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT (APPEALS), BENGALURU-2, BENGALURU DATED 22.04.2 016 FOR THE ASSESSMENT YEAR 2006-07. ITA NO.1315/BANG/2016 PAGE 2 OF 3 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: - 3. IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE T HAT THE ORDER OF THE CIT (A) IS EX-PARTE QUA THE ASSESSEE BECAUSE NO NOT ICE WAS SERVED ON THE ASSESSEE BY THE LEARNED CIT(A) AND THEREFORE,0 IN T HE INTEREST OF JUSTICE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF T HE CIT(A) FOR A FRESH DECISION AFTER GRANTING ADEQUATE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. THE LEARNED DR SUPPORTED THE ORDER OF TH E CIT(A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT THERE IS NO MENTION IN THE ORDER OF THE CIT(A) THAT ANY NOTICE OF HEARING WAS ISSUED BY CIT(A) TO THE ASSESSEE AND THERE WAS NO COMPLIANCE. IT IS ALSO SEEN THAT IN THE ORDER OF THE CIT(A), IT IS CLEARLY STATED TH AT NONE WERE PRESENT FOR THE ASSESSEE. I AM OF THE CONSIDERED OPINION THAT IN T HE INTEREST OF JUSTICE, THE MATTER SHOULD GO BACK TO THE FILE OF THE CIT(A) FOR FRESH DECISION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOT H THE SIDES. ITA NO.1315/BANG/2016 PAGE 3 OF 3 ACCORDINGLY, I SET ASIDE THE ORDER OF THE CIT(A) AN D RESTORE BACK THE MATTER TO HIS FILE FOR FRESH DECISION AFTER ALLOWING ADEQU ATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. I WANT TO MAKE IT CLEAR T HAT I AM EXPRESSING NO OPINION ON THE MERIT OF ANY ISSUE INVOLVED IN THE P RESENT APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF FEBRUARY, 2017. SD/- (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 17 TH FEBRUARY, 2017. /NS/ COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.