Smt. Subhadra Ekambram, Mysuru V. Income Tax Officer, Ward- 1(3), Mysuru

ITA 1488/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2443 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 20-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS; Set aside
• Section: 2; 92

Judgement Text

ITA N O S . 1 488 - 1497 (B )/201 9 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B , BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S MT. BEENA PILLAI, JUDICAL MEMBER ITA NO S . 1488 - 1497 (BANG)/201 9 (ASSESSMENT YEAR S : 200 7 - 0 8 2010 - 11 ) S MT. SUBHADRA EKAMBARAM, WIFE OF S HRI P.D.EKAMBARAM, NISARGA, EKAMBARAM LAYOUT, KHB COLONY, NEAR NEW WATER TANK, DEVIRAMMANAHALLI, NANJANGUD MYSORE DISTRICT - 571 301 PAN N O. AAFPE7042M APPELLANT VS THE INCOME TAX OFFICER, WARD - 1(3), MYSORE RESPONDENT APPELLANT BY : SHRI MANJU, RESPONDENT : SMT P.RENUGADEVI, JCIT DATE OF HEARING : 25 - 11 - 2019 DATE OF PRONOUNCEMENT : 29 - 11 - 2019 O R D E R PER BENCH : PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE AGAINST ORDER DATED 23/05/19 PASSED BY LD. CIT (A), MYSORE FOR ASSESSMENT YEARS UNDER CONSIDERATION. 2. IT IS SUBMITTED THAT THESE APPEALS ARISE OUT OF ORDERS PASSED BY AUTHORITIES BELOW AGAINST QUANTUM ASSESSMENT, PENALTY ORDER UNDER ITA N O S . 1 488 - 1497 (B )/201 9 2 SECTION 271(1) (C ) AND PENALTY LE VIED BY LD.AO UNDER SECTION 271 (1) (B) OF THE A CT FOR NON - COMPLIANCE. 3. BEFORE LD.CIT (A) ASSESSEE HAD FILED APPEAL S BELATEDLY. IT WAS SUBMITTED BEFORE LD.CIT (A) THAT ASSESSMENT ORDER WAS NEVER SERVED UPON A SSESSEE AND IT WAS ONLY WHEN TAX RECOVERY OFFICERS APPROACHED ASSESSEES COMMERCIAL BUILDING , IT CAME TO THE NOTICE OF ASSESSEE THROUGH HE R SON. 4. THE REASONS CITED BY ASSESSEE FOR NOT ABLE TO FILE RELEVANT DETAILS AND MAKE APPEARANCE BEFORE LD.CIT(A) WAS THAT ASSESSEE BEING AN ELDERLY LADY, DEPENDENT ON HER HUSBAND WHO WAS SICK AND NOT KEEPING PROPER HEALTH DURING THE COURSE OF ASSESSMENT PROCEEDINGS. SHE HAD SUBMITTED THAT DUE TO UNFORESEEN HEALTH ISSUES, APPEAL S COULD NOT BE FAIRLY REPRESENTED BY ASSESSEE BEFORE LD.CIT (A). 5. LD.AR THUS, PRAYED HUMBLY FOR PROVIDING OPPORTUNITY TO REPRESENT ASSESSEES CASE BEFORE LD.CIT(A) ON THE ISSUE . 5 .1 LD.SR.DR PLACED RELIANCE UPON ORDERS PASSED BY AUTHORITIES BELOW . H OWEVER , SHE COULD NOT CONTROVERT THE CIRCUMSTANCES , UNDER WHICH ASSESSEE COULD NOT HAVE REPRESENTED THE CASE FAIRLY BEFORE AUTHORITIES BELOW. 6. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. THE CASE OF ASSESSEE FALLS IN A SITUATION WHERE NATURAL JUSTICE HAS BEEN DENIED. ASSESSEE HAD SUFFICIENT CAUSE FOR NOT ABLE TO REPRESENT HER CASE BEFORE AUTHORITIES BELOW. CONSIDERING THE AGE OF ASSESS EE AND THAT SHE IS TOTALLY DEPENDENT UPON HER HUSBAND WHO WAS ILL DURING THE RELEVANT PERIOD , WE ARE OF OPINION , THE ISSUE DESERV ES TO BE RE - EXAMINED BY LD.CIT (A) , BY PROVIDING PROPER OPPORTUNITY TO ITA N O S . 1 488 - 1497 (B )/201 9 3 ASSESSEE. AT THIS JUNCTURE , WE ALSO CONDONE THE DELAY IN FILING APPEAL BEFORE LD. CIT (A). 6.1 IT IS OBSERVED THAT LD. AO INITIATED PENALTY UNDER SECTION 271 (1) (B) FOR NON - COMPLIANCE. IN OUR OPINION, SITUATION IN WHICH ASSESSEE COULD NOT HAVE COMPLIED WITH NOTICES HAS NOT B EEN APPRECIATED BY LD. CIT (A) . WE TH EREFORE DIRECT LD. CIT (A) TO VERIFY GRIEVANCE OF ASSESSEE HAVING REGARDS TO PRINCIPLES OF NATURAL JUSTICE. 6.2 ACCORDINGLY , ALL APPEALS FILED BY ASSESSEE BEFORE US IS SET ASIDE TO LD. CIT (A) TO BE DEALT WITH IN ACCORDANCE TO LAW. NEEDLESS TO SAY THAT ASS ESSEE SHALL BE GRANTED SUFFICIENT OPPORTUNITY OF BEING REPRESENTED. 7. IN THE RESULT APPEAL IS FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 - 11 - 2019. S D / - SD/ - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 29 - 11 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR