The General Secretary , Mysore V. The Income Tax Officer TDS Ward , Mysore

ITA 1378/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5972 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-05-2019
• Assessment Year: 2003-2004
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNA DAS
• Keywords: Opportunity of being heard; Reasonable cause; TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NOS.1378 TO 1381/BANG/2018 ASSESSMENT YEAR : 2003-04 TO 2006-07 THE GENERAL SECRETARY, BGS APOLLO HOSPITAL, UNIT OF SRI ADHICHUNCHANAGIRI SHIKSHANA TRUST, KUVEMPUNAGAR, MYSORE. PAN - AAATS 3584 P. VS. THE INCOME-TAX OFFICER, TDS WARD, MYSORE. APPELL ANT RESPONDENT ITA NOS.1382/BANG/2018 ASSESSMENT YEAR : 2012-13 SRI ADICHUNCHANAGIRI MAHASAMSTHANA MATH, ADICHUNCHANGIRI KSHETRA, BELLUR HOBLI, NAGAMANGALA TALUK, MANDYA DISTRICT 571 811. PAN AAATS 3585 N. VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), MYSORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI BHARATH L, C.A REVENUE BY : SMT. SWAPNA DAS, JCIT DATE OF HEARING : 09.05.2019 DATE OF PRONOUNCEMENT : .05.2019 ITA NOS.1378 TO 1382/BANG/2018 PAGE 2 OF 5 O R D E R PER BENCH ALL THESE APPEALS WERE HEARD TOGETHER AS THE PRELI MINARY PLEA OF THE ASSESSEES HEREIN IS IDENTICAL IN NATURE. AC CORDINGLY, FOR THE SAKE OF CONVENIENCE, THESE APPEALS ARE BEING DISPOS ED OF BY THIS COMMON ORDER. 2. THE ISSUE CONTESTED HEREIN IS RELATED TO THE DEMAND RAISED ON THESE ASSESSEES U/S 201(1) AND 201(1A) OF THE ACT D URING THE YEARS UNDER CONSIDERATION. 3. AT THE OUTSET, THE LD A.R SUBMITTED THAT THE LD CIT(A) HAS PASSED THE ORDERS EX-PARTE IN ALL THESE CASES ON TH E REASONING THAT THE ASSESSEES DID NOT APPEAR BEFORE HIM ON THE HEAR ING DATE. HE SUBMITTED THAT THE ASSESSEES HAVE RECEIVED NOTICE O F HEARING ONLY AFTER EXPIRY THE DATE OF HEARING FIXED BY LD CIT(A) . HE SUBMITTED THAT THE HEARING OF M/S BGS APOLLO HOSPITAL WAS FIX ED ON 18-12- 2017 BY LD CIT(A), BUT THE ASSESSEE HAS RECEIVED TH E NOTICE OF HEARING ONLY ON 19-12-2017. ACCORDINGLY THE ASSESS EE FILED A LETTER BEFORE LD CIT(A) SEEKING ADJOURNMENT OF HEARING. H OWEVER, THE LD CIT(A) CHOSE TO PASS THE IMPUGNED ORDERS DISMISSING THE APPEALS OF THE ASSESSEE CITED ABOVE. 4. IN RESPECT OF APPEAL FILED BY SHRI ADICHUNCH ANAGIRI MAHASAMSTHANA MATH, THE LD A.R SUBMITTED THAT THE L D CIT(A) HAS PASSED EX-PARTE ORDER DISMISSING THE APPEAL REFUSIN G TO CONDONE ITA NOS.1378 TO 1382/BANG/2018 PAGE 3 OF 5 THE DELAY OF 15 DAYS. THE LD A.R SUBMITTED THAT TH E ASSESSEE DID NOT GET OPPORTUNITY TO REPRESENT ITS CASE BEFORE HI M. 5. ACCORDINGLY THE LD A.R SUBMITTED THAT THE AS SESSEES HEREIN ARE READY TO CO-OPERATE WITH THE LD CIT(A) IN ADJUD ICATING THE APPEALS FILED BEFORE HIM AND THE NON-APPEARANCE BEF ORE HIM WAS FOR REASONS BEYOND THE CONTROL OF ASSESSEES. ACCORDING LY HE PRAYED THAT THESE APPEALS MAY BE RESTORED TO THE FILE OF L D CIT(A). 6. WE HEARD LD D.R AND PERUSED THE RECORD. HAV ING REGARD TO THE SUBMISSIONS MADE BY LD A.R, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEES FOR NOT APPEARIN G BEFORE LD CIT(A). ACCORDINGLY, WE ARE OF THE VIEW THAT ALL T HE ISSUES CONTESTED IN THESE APPEALS NEED TO BE RESTORED TO THE FILE OF LD CIT(A) FOR ADJUDICATING THEM AFRESH AFTER AFFORDING ADEQUATE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, WE SET A SIDE THE ORDERS PASSED BY LD CIT(A) IN ALL THESE APPEALS AND RESTOR E ALL THE ISSUES TO HIS FILE. AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD, THE LD CIT(A) MAY DISPOSE OF THE APPEALS IN ACCORDANCE WIT H THE LAW. 7. IN THE RESULT, ALL THE APPEALS OF THE ASSESS EE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON MAY, 2019. SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, MAY, 2019. / VMS / ITA NOS.1378 TO 1382/BANG/2018 PAGE 4 OF 5 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE.