Sunil Biradar Patil , Bangalore V. Income Tax Officer Ward-6(3)(1), Bangalore

ITA 1517/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3725 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; 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.1517/BANG/2018 ASSESSMENT YEAR : 2013-14 SHRI SUNIL BIRADAR PATIL, TAKKALAKI VILLAGE, BASAVANABAGEWADI TALUKA, VIJAYAPURA DISTRICT, PAN AJMPP 1451 H VS. INCOME-TAX OFFICER, WARD-6(3)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI SREEHARI KUTSA, ADVOCATE RESPONDENT BY : SHRI SUNIL KUMAR AGARWAL, ADDL. 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 22/11/2017 PASSED BY LD CIT(A)-6, BENGALURU AND IT RELATES TO ASST. YEAR 2013-14. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE ADDITION RELATING TO CASH DEPOSITS M ADE INTO THE BANK ACCOUNT OF THE ASSESSEE. 3. THE LD AR SUBMITTED THAT THE LD CITA() HAS PASSE D EX-PARTE ORDER ON THE REASONING THAT THE ASSESSEE DID NOT AP PEAR BEFORE HIM. ITA NO.1517 /BANG/2018 PAGE 2 OF 4 THE LD AR SUBMITTED THAT THE ASSESSEE HAS SINCE SHI FTED HIS RESIDENCE TO TAKKALAKI VILLAGE, BASAVANABAGEWADI TA LUKA, VIJAYAPURA DISTRICT. HOWEVER THE NOTICES HAVE BEEN SENT BY LD CIT(A) TO THE OLD ADDRESS AND HENCE THE ASSESSEE CO ULD NOT APPEAR BEFORE LD CIT(A). ACCORDINGLY THE LD AR SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE LD CI T(A) AND ACCORDINGLY PRAYED THAT THE ORDER PASSED BY LD CIT( A) BE SET ASIDE. 4. WE HEARD THE LD DR AND PERUSED THE RECORD. ON P ERUSAL OF FORM NO.35 FILED BY THE ASSESSEE BEFORE LD CIT(A), WE NOTICE THAT THE ASSESSEE HAS GIVEN ADDRESS OF MR. SURESH MUTHUK IRSHNAN, C.A, AS THE ADDRESS TO WHICH THE NOTICES MAY BE SENT BY LD CIT(A). ACCORDINGLY, IN ALL PROBABILITIES, THE NOTICES WOUL D HAVE BEEN SET BY THE OFFICE OF LD CIT(A) TO THE ADDRESS OF THE CHART ERED ACCOUNTANT MENTIONED ABOVE. HENCE THE EXPLANATION OF THE ASSE SSEE THAT THERE WAS CHANGE IN HIS ADDRESS IS NOT RELEVANT/APPROPRIA TE IN THE INSTANT CASE. ACCORDINGLY WE ARE OF THE VIEW THAT THE ASSESSEE HAS NOT OFFERED PROPER EXPLANATIONS FOR NOT APPEARING B EFORE LD CIT(A). AT THE SAME TIME, IN THE INTEREST OF NATURAL JUSTIC E, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE LD CIT(A). SINCE THERE WAS NO PROPER EXPLANATION FOR NOT APPEARING BEFORE LD CIT( A), WE IMPOSE A COST OF RS.5000/- (RUPEES FIVE THOUSAND) UPON THE A SSESSEE, WHICH SHALL PAID TO THE CREDIT OF INCOME-TAX DEPARTMENT A S OTHER FEES WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THE ORDE R OF THE TRIBUNAL BY THE ASSESSEE. SUBJECT TO THE PAYMENT OF ABOVE C OST, WE SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE I SSUE TO THE FILE OF LD CIT(A) FOR EXAMINING IT AFRESH. WE ALSO DIRECT THE ASSESSEE TO ITA NO.1517 /BANG/2018 PAGE 3 OF 4 FULLY COOPERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEALS OF 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.