M/s Integra Micro Systems Pvt Ltd , Bangalore V. The Assistant Commissioner of Income Tax Circle-3(2)(1), Bangalore

ITA 143/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4738 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO. 143 / BANG/201 8 ASSESSMENT YEAR : 20 1 4 - 1 5 M/S. INTEGRA MICRO SYSTEMS PVT. LTD., G5, SWISS COMPLEX, 33 RACECOURSE ROAD, BANGALORE 560 001. PAN: AAACI3467J VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (2) (1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI H. GURUSWAMY, ITP RESPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 14 . 0 5 .2018 DATE OF PRONOUNCEMENT : 01 . 06. 201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT (A)-3, BANGALORE DATED 30.10.2017 FOR ASSES SMENT YEAR 2014-15. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE IMPUGNED APPELLATE ORDER DATED 30-10-2017 PA SSED BY THE LEARNED CIT(A), BANGALORE-3 IS OPPOSED TO LAW, FACT S AND CIRCUMSTANCES OF THE CASE. 2. THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEA L ON THE VERY FIRST DAY OF THE HEARING WITHOUT PROVIDING SUFFICIENT OPP ORTUNITY TO THE APPELLANT. 3. THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEA L WITHOUT APPRECIATING THE APPLICATION FILED FOR CONDONATION OF DELAY OF 46 DAYS. 4. THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEA L EX-PARTIE WITHOUT ADJUDICATION OF THE MERITS OF THE CASE AS R EGARDS THE APPLICABILITY OF SECTION 14A OF THE ACT R.W.RULE 8D OF THE IT RULES. ITA NO.143/BANG/2018 PAGE 2 OF 3 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND AND DELETE ANY OF THE GROUNDS AT THE TIME OF HEARING. ON THESE GROUNDS AND ALSO THE GROUNDS THAT MAY BE U RGED AT THE TIME OF HEARING, THE APPELLANT PRAYS THAT YOUR HON'BLE A UTHORITY BE PLEASED TO PASS ORDERS TO SETTING ASIDE THE EX-PARTIE APPEL LATE ORDER DTD: 30- 10-2017 FOR ADJUDICATION OF THE MATTER ON MERITS AN D FURTHER BE PLEASED TO PASS SUCH OTHER ORDER GRANTING SUCH OTHE R RELIEF AS YOUR HONBLE AUTHORITY MAY DEEM FIT IN THE INTEREST OF J USTICE AND EQUITY. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR O F ASSESSEE THAT ONLY ONE NOTICE OF HEARING WAS ISSUED BY CIT(A) AS NOTED BY HIM IN PARA 3 OF HIS ORDER AND THE ASSESSEE COULD NOT APPEAR ON THIS DATE OF HEARING. BUT INSTEAD OF PROVIDING ANY FURTHER OPPORTUNITY IN THE INTEREST OF JUSTICE, THE MATTER HAS BEEN DECIDED BY CIT(A) EX-PARTE QUA THE ASSESSEE AND IN THE SAME EX -PARTE ORDER, HE HAS NOT CONDONED THE DELAY OF 46 DAYS IN FILING THE APPEAL BEFORE CIT(A). THE LD. AR OF ASSESSEE SUBMITTED BEFORE US THAT IN THE INTEREST O F JUSTICE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH DE CISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT AS PER PARA 3 OF ORDER OF CIT(A), HE IS MENTIONING ABOUT ONLY ONE NOTICE O F HEARING WHICH WAS ISSUED BY HIM ON 07.10.2017 AND STATED THAT IT IS SERVED A LSO ON THE ASSESSEE ON THE SAME DATE AT 03:30 PM. THIS IS TRUE THAT THERE IS NON-APPEARANCE OF THE ASSESSEE AS PER THIS NOTICE OF HEARING DULY SERVED ON THE ASSESSEE ON 07.10.2017 BUT IN OUR CONSIDERED OPINION, IN THE IN TEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD HAVE BEEN PROVIDED TO ASSESSEE F OR HEARING BECAUSE SERVING ONE NOTICE CANNOT BE EQUATED WITH SUFFICIEN T OPPORTUNITY AND HENCE, WE SET ASIDE THIS EX-PARTE IMPUGNED ORDER OF CIT(A) AN D RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUAT E OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISION, NO ADJUDICAT ION IS CALLED FOR REGARDING THE MERIT OF THE ISSUE INVOLVED IN THE PRESENT CASE AT THE PRESENT STAGE. ITA NO.143/BANG/2018 PAGE 3 OF 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 01 ST JUNE, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.