Shri. Mayanamada Monnappaa Ganesh, Bangalore V. Income Tax Officer, Ward- 4(3)(3), Bangalore

ITA 1445/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3730 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.1445/BANG/2019 ASSESSMENT YEAR : 2011-12 SHRI MAYANAMADA MONNAPPAA GANESH, #171 SE, 6 TH CROSS, 21 ST MAIN NISARGA LAYOUT, BANNERGHATTA POST, BENGALURU-560 083. PAN AKRPG 9343 H VS. THE INCOME-TAX OFFICER, WARD-4(3)(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI S.V RAVISHANKAR, ADVOCATE RESPONDENT BY : SHRI C.H SUNDAR RAO, CIT DATE OF HEARING : 19.11.2019 DATE OF PRONOUNCEMENT : 27.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 4/4/2019 PASSED BY LD CIT(A)-4, BENGALURU AND IT RE LATES TO ASST. YEAR 2011-12. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE CONFIRMING TH E VARIOUS ADDITIONS MADE BY THE AO. 3. THE LD AR SUBMITTED THAT THE LD CIT(A) HAS POSTE D THE APPEAL FOR HEARING ON VARIOUS DATES AND THE ASSESSEE SOUGH T ADJOURNMENTS ITA NO.1445 /BANG/2019 PAGE 2 OF 4 EITHER BY APPEARING IN PERSON OR BY FILING LETTERS . FINALLY THE CASE WAS POSTED FOR HEARING ON 4/4/2019 AND THE LD CIT(A ) PASSED THE ORDER ON THE VERY SAME DAY BY OBSERVING THAT NON AP PEARED BEFORE HIM ON THAT DAY. THE LD AR SUBMITTED THAT THE ASSE SSEE HAS BEEN PURSUING THE MATTER BEFORE LD CIT(A) AND HENCE THE FIRST APPELLATE AUTHORITY WAS NOT JUSTIFIED IN DISMISSING THE APPEA L EX-PARTE WITHOUT HEARING THE ASSESSEE. 4. ON THE CONTRARY THE LD DR SUBMITTED THAT THE ASS ESSEE DID NOT APPEAR BEFORE LD CIT(A) ON 4/4/2019 AND HENCE T HE LD CIT(A) WAS CONSTRAINED TO PASS ORDER EX-PARTE. 5. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE R ECORD. THOUGH THE ASSESSEE HAS STATED THAT HE HAS APPEARED /FILED ADJOURNMENT PETITION ON VARIOUS DATES, NO SPECIFIC EXPLANATION WAS GIVEN AS TO WHY THE ASSESSEE DID NOT APPEAR ON 4/4/ 2019. AT THE SAME TIME, IN THE INTEREST OF NATURAL JUSTICE, WE A RE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPOR TUNITY TO PRESENT ITS CASE BEFORE LD CIT(A). SINCE THE ASSES SEE HAS NOT GIVEN PROPER EXPLANATIONS FOR NOT APPEARING BEFORE LD CIT (A) ON 4/4/2019, WE IMPOSE A COST OF RS.5000/- (RUPEES FIV E THOUSAND) UPON THE ASSESSEE, WHICH SHALL BE PAID TO THE CREDI T OF INCOME-TAX DEPARTMENT AS OTHER FEES WITHIN ONE MONTH FROM TH E DATE OF RECEIPT OF THIS ORDER BY THE ASSESSEE. SUBJECT TO THE PAYMENT OF ABOVE COST, WE SET ASIDE THE ORDER PASSED BY LD CIT (A) AND RESTORE ALL THE ISSUE TO THE FILE OF LD CIT(A) FOR EXAMININ G IT AFRESH. WE ALSO DIRECT THE ASSESSEE TO FULLY COOPERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. ITA NO.1445 /BANG/2019 PAGE 3 OF 4 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 27 TH NOVEMBER, 2019. / VMS / 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 ASST. REGISTRAR, ITAT, BANGALORE. ITA NO.1445 /BANG/2019 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 S R. 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 SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED