M/s Phaneesh Granite Pvt Ltd , Mysore V. Income TAx Officer Ward-1(1), Mysore

ITA 1322/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7742 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR NAGENDRA REBELLY BENGALURU
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER ITA NO. 1322/BANG/2018 ASSESSMENT YEAR : 2012 - 13 M/S PHANEESH GRANITE PVT. LTD., # 186, I BLOCK, ANIKETHANA ROAD, 1 ST CROSS, KUVEMPUNAGAR, MYSURU 570 023. PAN: AADCP 9983 D VS. THE INCOME TAX OFFICER, WARD 1(1), MYSURU. APP ELLANT RESPONDENT APP ELLANT BY : SHRI NARENDRA SHARMA, ADVOCATE RESPONDENT BY : DR. NAGENDRA REBELLY, ADDL.CIT(DR)(ITAT), BENGALURU . DATE OF HEARING : 31 .0 5 .2018 DATE OF PRONOUNCEMENT : 06.07. 2018 O R D E R THIS APPEAL IS BY THE ASSESSEE AGAINST THE ORDER D ATED 31.10.2017 OF THE CIT(APPEALS), MYSORE RELATING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE IS AN INDIVIDUAL ENGAGED IN THE BUS INESS OF TRADING IN GRANITES. FOR AY 2012-13, THE ASSESSEE FILED RETUR N OF INCOME DECLARING TOTAL INCOME OF RS.21,13,890. AN ORDER OF ASSESSME NT U/S. 143(3) OF THE INCOME-TAX ACT, 1961 [THE ACT] WAS PASSED ON 30.0 3.2015 WHEREIN THE AO ADDED A SUM OF RS.2,35,000 FOR MACHINERY HIRE PU RCHASE. IT WAS NOT DISCLOSED IN THE RETURN OF INCOME. AGAINST THE AFO RESAID ADDITION, ASSESSEE FILED AN APPEAL BEFORE THE CIT(APPEALS). ITA NO. 1322/BANG/2018 PAGE 2 OF 3 3. IN FORM NO.35 FILED BEFORE THE CIT(APPEALS), THE ASSESSEE HAD GIVEN HIS ADDRESS AS # 1007, 11 TH CROSS, 26 TH MAIN, 2 ND STAGE, J.P. NAGAR, MYSURU 570 008. THE CIT(A) ISSUED NOTICE OF HEAR ING AT THE AFORESAID ADDRESS, BUT THE SAME WAS RETURNED UNSERVED WITH TH E POSTAL ENDORSEMENT ADDRESSEE LEFT. THE CIT(APPEALS) THEREFORE PROCE EDED TO DECIDE THE APPEAL EX PARTE ON MERITS. 4. THE CIT(APPEALS) CONFIRMED THE ADDITION MADE BY THE AO. AGGRIEVED, THE ASSESSEE HAS PREFERRED THE PRESENT A PPEAL BEFORE THE TRIBUNAL. 5. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE FILED BEFORE US REVISED FORM 36 IN WHICH CORRECT ADDRESS OF THE ASSESSEE HAS BEEN GIVEN, WHICH IS # 186, I BLOCK, ANIKETHANA ROAD, 1 ST CROSS, KUVEMPUNAGAR, MYSURU 570 023. THE LD. COUNSEL FO R THE ASSESSEE SUBMITTED THAT BY OVERSIGHT THE CORRECT ADDRESS OF THE ASSESSEE HAS NOT BEEN GIVEN. IT WAS SUBMITTED THAT AFTER THE CONCLUS ION OF THE ASSESSMENT AND PRIOR TO THE FILING OF APPEAL BEFORE THE CIT(A) , THE ASSESSEES CHANGE OF ADDRESS WAS NOT INTIMATED. 6. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. COU NSEL FOR THE ASSESSEE AND AM OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE HEARING BEFORE THE CIT(APPEALS). THE ASSESSEE HAS NOT BEEN AFFORDED OPPORTUNITY OF BEING HEARD. IN THE INTEREST OF JUSTICE, I SET ASIDE THE ORDER OF CIT(APPEALS) A ND REMAND THE ISSUE RAISED BY THE ASSESSEE BEFORE THE CIT(APPEALS) FOR FRESH CONSIDERATION BY THE CIT(APPEALS), AFTER AFFORDING OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. ITA NO. 1322/BANG/2018 PAGE 3 OF 3 7. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF JULY, 2018. SD/- ( N.V. VASUDEVAN ) JUDICIAL MEMBER BANGALORE, DATED, THE 6 TH JULY, 2018. / D ESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CI T 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.