Syed Najmul Hassan Saleh, Bengaluru V. Income Tax Officer, Ward-3(1)(4), Bengaluru

ITA 152/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9475 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B R SUDHEENDRA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.152/BANG/2018 ASSESSMENT YEAR : 2013-14 SYED NAJUM HASSAN SALEH, FORMER DIRECTOR OF IMPERIUM CONSTRUCTIONS PVT. LTD., [COMPANY STRUCK OFF FROM REGISTRAR OF COMPANIES AND DISSOLVED) NO.18, SALEH CENTRE, CUNNIGNHAM ROAD, BENGALURU-560 052. PAN AACCI 7288 M. VS. THE INCOME-TAX OFFICER, WARD-3(1)(4), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI B.R SUDHEENDRA, ADVOCATE RESPONDENT BY : SHRI R.N SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 02.07.2019 DATE OF PRONOUNCEMENT : .07.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE ABOVE CITED PERS ON IN HIS CAPACITY AS FORMER DIRECTOR ON BEHALF OF M/S IMPERI UM CONSTRUCTIONS PVT. LTD. IT IS DIRECTED AGAINST TH E ORDER PASSED BY LD CIT(A)-3, BANGALORE IN THE HANDS OF THE ABOVE S AID COMPANY FOR ASST. YEAR 2013-14 EX-PARTE. ITA NO.152/BANG/2018 PAGE 2 OF 4 2. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE LD CIT(A) HAS PASSED THE EX-PARTE ORDER, SINCE NONE APPEARED BEFORE HIM IN RESPONSE TO THE NOTICE ISSUED BY HIM. THE LD AR SU BMITTED THAT THE ASSESSEE HAS SINCE BEEN STRUCK OFF BY THE REGISTRAR OF COMPANIES AND HENCE THERE WAS NO ONE TO TAKE CARE OF THE ACTI VITIES OF THE ASSESSEE COMPANY. FURTHER, THE LD CIT(A) HAS ISSUE D ONLY ONE NOTICE AND HAS PROCEEDED TO PASS THE IMPUGNED ORDER EX-PARTE. THE LD AR FURTHER SUBMITTED THAT PRESENT APPEAL HAS BEE N FILED BY SHRI SYED NAJMUL HASSAN SALEH IN HIS CAPACITY AS FORMER DIRECTOR OF THE ABOVE SAID COMPANY, SINCE THE COMPANY NO LONGER EX ISTS. THE LD AR SUBMITTED THAT THE HONBLE SUPREME COURT IN THE CASE OF CIT, JAIPUR VS. M/S GOPAL SHRI SCRIPS PVT. LTD. (CIVIL NO.2922/2019 DATED 12/3/2019) HAS HELD THAT THE PROCEEDINGS CAN BE CONTINUED BY THE INCOME-TAX DEPARTMENT IN THE CASE OF COMPANI ES WHOSE NAME HAS BEEN STRUCK OFF, IN ACCORDANCE WITH CHAPTE R XV OF THE INCOME-TAX ACT. ACCORDINGLY THE LD AR SUBMITTED TH AT THE DIRECTOR OF THE ASSESSEE COMPANY SHALL PROSECUTE THE APPEAL BEFORE LD CIT(A) AND ACCORDINGLY PRAYED THAT THE MATTER MAY BE RESTO RED TO THE FILE OF THE LD CIT(A) FOR PRESENTING ITS CASE BEFORE HIM . 3. WE HEARD THE LD DR AND PERUSED THE RECORD. HAVI NG REGARD TO THE SUBMISSIONS MADE BY THE LD AR, WE DEEM IT FIT T O RESTORE ALL THE ISSUES TO THE FILE OF THE LD CIT(A) FOR ADJUDICATIN G THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY LD CIT (A) AND RESTORE ALL THE ISSUES TO HIS FILE. ITA NO.152/BANG/2018 PAGE 3 OF 4 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JULY, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 2 ND JULY, 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 A SST. REGISTRAR, ITAT, BANGALORE. ITA NO.152/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 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 .. 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. ..