Sri. Sunder P Jotwani, Hubli V. Income Tax Officer, Hubli

ITA 1328/BANG/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8580 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 30 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: 14-02-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVAS
• Assessee Lawyers: PREETHI S PATEL
• 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.1328/BANG/2016 ASSESSMENT YEARS : 2012-13 SHRI. SUNDER P. JOTWANI, UMACHAGI COMPLEX, KOPPIKAR ROAD, HUBLI PAN : AFUPJ2117E VS. INCOME TAX OFFICER, WARD-2(2), HUBLI. APPELLANT RESPONDENT ASSESSEE BY : MS. PREETHI S. PATEL, 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), HUBLI DATED 29.03.2016, FOR THE ASSE SSMENT YEAR 2012-13. ITA NO.1328/BANG/2016 PAGE 2 OF 4 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: - 3. IT WAS SUBMITTED BY LEARNED AR OF THE ASSESSEE B EFORE ME THAT THIS ORDER OF THE CIT (A) IS EX-PARTE QUA THE ASSESSEE. THE LEARNED CIT(A) IS SAYING IN HIS ORDER THAT NOTICE OF HEARING WAS ISSU ED TO THE ASSESSEE WHICH WAS RETURNED WITH THE REMARKS ADDRESSEE NOT KNOWN . HENCE, THE FACT REMAINS THAT NO NOTICE WAS SERVED ON THE ASSESSEE A ND THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR A FRESH DECISION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF THE CIT(A) AND HE ALSO SUBMITTED THAT IT IS NOTED BY TH E CIT(A) ON PAGES 7 AND 8 OF HIS ORDER THAT SEVERAL NOTICES WERE ISSUED BY HIM TO THE ASSESSEE AND ITA NO.1328/BANG/2016 PAGE 3 OF 4 ALL HAVE COME BACK WITH THE REMARKS ADDRESSEE NOT KNOWN AND THEREFORE, THE ASSESSEE DOES NOT DESERVE TO BE GIVE N A FRESH OPPORTUNITY. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT IT IS NOTED BY THE CIT(A) ON P AGES 7 AND 8 OF THIS ORDER THAT SEVERAL NOTICES WERE ISSUED TO THE ASSESSEE ON VARIOUS DATES BUT THE NOTICES HAVE COME BACK UNSERVED AND THERE WAS NO APPEARANCE OF ANYBODY ON THE DATES OF HEARING ON BEHALF OF THE ASSESSEE. HENCE, IT IS A FACT THAT THE ORDE R OF THE CIT(A) IS EX-PARTE QUA THE ASSESSEE. NOW THE LEARNED AR OF THE ASSESS EE HAS UNDERTAKEN IN COURSE OF HEARING BEFORE ME THAT IF THE MATTER IS R ESTORED BACK TO THE FILE OF THE CIT(A) FOR A FRESH DECISION, THEN APPROPRIATE C OMPLIANCE WILL BE MADE. UNDER THESE FACTS, I FEEL THAT IN THE FACTS OF THE PRESENT CASE AND IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE AND THEREFORE, I SET ASIDE THE ORDER OF TH E CIT(A) AND RESTORE BACK THE MATTER TO HIS FILE FOR FRESH DECISION AFTE R ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. I WA NT TO MAKE IT CLEAR THAT IN THE 2 ND GROUND, THE ASSESSEE SHOULD MAKE APPROPRIATE COMPL IANCE. I ALSO DIRECT THE ASSESSEE IN THE WEEK STARTING ON THE END OF TWO MONTHS FROM THE DATE OF THIS ORDER IF NO NOTICE OF HEARING IS RECEI VED BY THEM FROM CIT(A), THEN THE ASSESSEE SHOULD MEET THE LEARNED CIT(A) HI MSELF OR THROUGH HIS AR TO FIND OUT THE DATE OF HEARING AND THEN MAKE AP PROPRIATE COMPLIANCE. I ALSO WANT TO MAKE IT CLEAR THAT I AM EXPRESSING NO OPINION ON ANY OF THE MATTER INVOLVED IN THE PRESENT APPEAL. ITA NO.1328/BANG/2016 PAGE 4 OF 4 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.