Sri Vivek B Chand , Bangalore V. Assistant Commissioner of Income TAx Circle-1(1), Bangalore

ITA 1351/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0711 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-06-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: H ANIL KUMAR
• Keywords: Principle of natural justice; Competent authority
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1351 & 1352/BANG/2017 ASSESSMENT YEAR : 2006 07 1)SHRI VIVEK B CHAND, (ITA NO.1351/B/2017) PAN ABAPV 8083 D 2) SHRI RAJESH B CHAND (ITA NO.1352/B/2017) PAN ABAPV 8083 D B-12, DEVATHA PLAZA, RESIDENCY ROAD, BENGALURU-560 025. PAN ABMPC 3735 D VS. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1), BENGALURU. ASSESSEE RESPONDENT ASSESSEE BY : SHRI H ANIL KUMAR, C.A RESPONDENT BY : SHRI MANJEET SINGH, ADDL. CIT DR DATE OF HEARING : 10-06-2020 DATE OF PRONOUNCEMENT : 15-06-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE IS AGAI NST ORDER DATED 20/03/2017 IN CASE OF SH.RAJESH B.CHAND AND 21/03/2017 IN CASE OF SH.VIVEK B.CHAND PASSED BY LD . CIT (A)- 7, BANGALORE FOR ASSESSMENT YEAR 2006-07. PAGE 2 OF 4 ITA NOS.1351 & 1352/BANG/2017 2. LD.AR AT THE OUTSET, SUBMITTED THAT, ISSUES RAIS ED IN BOTH APPEALS ARE IDENTICAL AND SIMILAR ADDITION ARE MADE BY AUTHORITIES BELOW. IT HAS ALSO BEEN NOT DISPUTED BY BOTH SIDES THAT THE FACTS ARE SAME IN BOTH THE APPEALS. 3. LD.AR ALSO SUBMITTED THAT LEGAL GROUND RAISED RE GARDING OBTAINING APPROVAL OF COMPETENT AUTHORITY FOR ISSUA NCE OF NOTICE UNDER SECTION 148 HAS BEEN DECIDED BY LD.CIT(A) WIT HOUT VERIFYING RECORDS, AND MERELY ON THE BASIS OF REMAN D REPORT DATED 23/02/2017. 4. LD.SR.DR SUBMITTED THAT THE ISSUE MAY BE SENT BA CK TO LD.CIT (A) FOR VERIFYING RECORDS. 5. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. IT IS OBSERVED T HAT LD.CIT(A) HAS NOT PASSED A SPEAKING ORDER IN RESPECT OF THE LEGAL PLEA RAISED BY ASSESSEE. IT IS NOTED THAT, LD.CIT(A) SUMMARILY AND MECHANICALLY REJECTED CLAIM OF ASSESSEE WITHOUT VERIFYING ASSESS MENT RECORDS. THIS AMOUNTS TO VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 6. WE ARE THEREFORE SETTING ASIDE THIS ISSUE BACK T O LD.CIT(A). WE DIRECT LD.CIT (A) TO EXAMINE THE ASSESSMENT RECO RD AND PASS SPEAKING ORDER IN RESPECT OF LEGAL ISSUE. IF THE IS SUE RAISED BY ASSESSEE IS UNSUSTAINABLE, WE DIRECT LD.CIT (A) TO DECIDE THE PAGE 3 OF 4 ITA NOS.1351 & 1352/BANG/2017 ISSUE IS ON MERITS AFRESH, BY PASSING WELL REASONED ORDER IN ACCORDANCE WITH SECTION 250(6) OF THE ACT. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE IN BOTH APP EALS STANDS ALLOWED FOR STATISTICAL PURPOSES. APPEALS FILED BY ASSESSEES STANDS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 15 TH JUNE, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15/06/2020 /VMS/ COPY TO: 1. ASSESSEE 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 4 OF 4 ITA NOS.1351 & 1352/BANG/2017 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1-06-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1-06-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -06-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -06-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -06-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -06-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -06-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS