M/s Sogo Synergy Pvt Ltd , Bangalore V. Income Tax Officer Ward-12(2), Bangalore

ITA 1401/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0653 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: RISHABH SINGHVI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GORODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 1401 /BANG/201 8 ASSESSMENT Y EAR : 2007 08 M/S. SOGO SYNERGY PVT. LTD., D 1, HAYES COURT, 11/9, HAYES ROAD, BANGALORE 560 025. PAN NO : AAJCS3658Q VS. INCOME TAX OFFICER, WARD 6(1) (2), (EARLIER KNOWN AS ITO WARD 12(2)) BANGALORE. APPELL ANT RESPONDENT A PPELLANT BY : SRI. RISHABH SINGHVI , C.A RE SPONDENT BY : SRI. MANJEET SINGH, ADDL. CIT DR DATE OF H EARING : 16 . 1 2 .2019 DATE OF PRONOUNCEMENT : 20 . 1 2 .2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : PRESENT APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER DATED 29/01/2010 PASSED BY LD. CIT (A) 6, BANGALORE FOR ASSESSMENT YEAR 2007 08. 2 IT HAS BEEN SUBMITTED BY THE LD.AR THAT LD.CIT (A) HAS NOT DECIDED THE ISSUES ON MERITS OF THE CASE AND DISMISSED THE APPEAL BY NOTING THAT ASSESSEE FAILED TO FILED REQUISITE ITA NO.1401 /BANG/2018 PAGE 2 OF 4 DETAILS. LD. AR SUBMITTED THAT THE CONSULTANT OF ASSESSEE FAILED TO APPEAR DUE TO UNAVOIDABLE CIRCUMSTANCES AND THERE WAS NO INTENTION OF NON-COMPLIANCE. HE SUBMITTED REPRESENTATIVE FILED WRITTEN SUBMISSION BEFORE LD. CIT (A) ON 23/02/17 AGAINST ADDITIONS MADE BY LD. AO. HE THUS PRAYED FOR THE ISSUE BEING SET ASIDE TO AUTHORITIES BELOW. 3 LD. SR. DR SUBMITTED THAT ASSESSEE FAILED TO APPEAR EVEN BEFORE LD. AO, WHICH SHOWS NEGLIGENCE ON BEHALF OF ASSESSEE AND LACK OF INTEREST IN PARTICIPATING IN THE PROCEEDINGS. HE SUBMITTED THAT LD. CIT (A) WAS THEREFORE RIGHT IN DISMISSING ASSESSEES APPEAL. 4 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. ADMITTEDLY, ASSESSEE HAS NOT APPEARED BEFORE LD. AO AS WELL AS LD. CIT (A) EXCEPT FOR FILING WRITTEN SUBMISSION DATED 23/02/17 AS HAS BEEN MENTIONED IN THE ORDER OF LD. CIT (A). THERE HAS BEEN NO SPECIFIC REASON FOR NON-APPEARANCE BEFORE LD. CIT (A) AS HAS BEEN BROUGHT OUT BY LD. AR BEFORE US. HOWEVER RENDERING OF JUSTICE CANNOT BE DENIED TO ASSESSEE AND NO DECISION CAN BE PASSED WITHOUT BEING HEARD IN ACCORDANCE WITH LAW. 5 WE THEREFORE SET ASIDE THIS ISSUE BACK TO LD. CIT (A) SOME CHECKED TO COST OF RS. 10,000/- PAYABLE TO CHIEF MINISTERS RELIEF FUND. LD. CIT (A) SHALL ISSUED NOTICE OF HEARING TO ASSESSEE ON PRESENTING THE PAYMENTS BEING SATISFACTORILY MADE ITA NO.1401 /BANG/2018 PAGE 3 OF 4 IN AN AFFIDAVIT. NEEDLESS TO SAY THAT ASSESSEE SHALL BE GRANTED PROPER OPPORTUNITY OF BEING HEARD BY LD.CIT (A) AS PER LAW AND ASSESSEE IS DIRECTED TO FILE ALL REQUISITE DETAILS IN SUPPORT OF ITS CONTENTIONS AGAINST ADDITION MADE BY LD.AO. LD.CIT (A) SHALL CARRY OUT ALL NECESSARY VERIFICATION/REMAND IN ORDER TO DECIDE THE ISSUE AS PER LAW. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER, 2019. SD/- (A.K. GARODIA) ACCOUNTANT MEMBER SD/- (BEENA PILLAI) JUDICIAL MEMBER BANGALORE, DATED, 20 TH DECEMBER, 2019. / MK / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE ASST. REGISTRAR, ITAT, BANGALORE. ITA NO.1401 /BANG/2018 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED