Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 3281 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-11-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Assessment Year
2014-2015
Appeal Filed On
07-06-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B E NGAL U R U BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 1323 /BANG/201 9 (ASSESSMENT YEAR: 20 14 - 15 ) M/S.TECHNOVATE INDIA INNOVATIONS, L - 176, 5 TH MAIN SECTOR 6, HSR LAYOUT, BENGALURU - 560 102. PAN:AADCT 5906 D VS. APPELLANT DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE 7(1)(1), BENGALURU. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. R.PREMI, JCIT(DR) DATE OF HEARING: 18 / 11 /2019 DATE OF PRONOUNCEMENT: 27 / 11 /2019 O R D E R PER PAVAN KUMAR GADALE , J M : THE ASSESSEE HAS FILED APPEAL AGAINST THE ORDER OF THE ICIT(A) - 7, BENGALURU, PASSED U/S 271)(1)(C) AND 250 OF THE INCOME - TAX ACT,1961 ['THE ACT' FOR SHORT]. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITIO N WAS FILED. FURTHER ON EXAMINATION OF THE CIT(A)S ORDER, WE FOUND NONE APPEARED IN THE APPELLATE PROCEEDINGS ALSO . THEREFORE, CONSIDERING THE GROUNDS OF APPEAL AND TH E SUBMISSIONS BEFORE LOWER ITA NO. 1323 /BANG/20 19 PAGE 2 OF 3 AUTHORITIES, THE CIT(A) HAS PASSED THE ORDER CONFIRMING PEN ALTY . 3. LEARNED DR SUPPORTED THE ORDER OF THE CIT(A) AND SUBMITTED THAT THE ASSESSEE HAS CHALLENGED THE LEVY OF PENALTY U/S 271(1)(C) OF THE ACT BEFORE THE CIT(A) AND DUE TO NON - APPEARANCE BY THE ASSESSEE, THE CIT(A) HAS CONFIRMED THE PENALTY AND DISMIS SED THE APPEAL. 4 . WE HEARD THE SUBMISSIONS OF THE LEARNED DR AND PERUSED MATERIAL. WE FOUND TH E CIT(A) HAS GRANTED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE BUT FOR VARIOUS REASONS, THE ASSESSEE HAS NOT APPEARED IN THE APPELLATE PROCEEDINGS. THEREFORE,W E, CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE ARE OF THE OPINION THAT IT IS APPROPRIATE TO RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT(A) BUT CONSIDERING THE FACTS ON RECORD WITH RESPECT TO NON - APPEARANCE IN SPITE OF ISSUING NOTICES ON VARI OUS DATES IN APPELLATE PROCEEDINGS AND THE ASSESSEE CHOSE NOT TO APPEAR WHICH CANNOT BE OVERLOOKED. THEREFORE, WE ARE OF THE SUBSTANTIVE OPINION THAT THE ASSESSEE SHOULD BE PROVIDED AN OPPORTUNITY OF HEARING BUT WITH PAYMENT OF COST OF RS. 5000 / - TO THE INC OME - TAX DEPARTMENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF RECEIPT OF THIS ORDER. SUBJECT TO THE PAYMENT OF ABOVE COST, WE RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT(A) TO CONSIDER THE ITA NO. 1323 /BANG/20 19 PAGE 3 OF 3 MATTER AFRESH AND ADJUDICATE ON MERITS. FURTHER, TH E ASSESSEE SHALL SUBMIT PROOF OF PAYMENT OF COST WITH TRIBUNAL AND APPELLATE AUTHORITY. FURTHER, I T IS NEVERTHELESS TO MENTION THAT THE CIT(A) SHOULD PROVIDE REASONABLE OPPORTUNITY TO THE ASSESSEE TO FILE EVIDENCES AND DOCUMENTS IN SUPPORT OF CASE AND THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION EXPEDITIOUSLY FOR EARLY DISPOSAL OF THE APPEAL AND WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER , 201 9 . SD/ - SD/ - SS SD/ - SD/ - (B.R. BASKARAN) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : B EN GAL URU D A T E : 27 / 11 / 201 9 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE
