Appeal details
Counselvise Citation
[2011] 134 COUNSELVISE.COM (IT) 5605 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-05-2011
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
25-04-2011
Assessment Year
2006-2007
Appeal Filed On
28-12-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1522/BANG/2010 ASSESSMENT YEAR : 2006-07 AVASARALA TECHNOLOGIES LTD., 47, 36 TH MAIN ROAD, BTM IST STAGE, DOLLARS SCHEME, BANGALORE 560 068. : APPLICANT/ APPELLANT VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), BANGALORE. : RESPONDENT APPLICANT/APPELLANT BY : SHRI B.N. SUDARSHAN, C.A. RESPONDENT BY : SHRI PRABHAKAR RAO, JCIT(DR) O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS APPEAL IS RAISED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(APPEALS) DATED 19.10.2010 FOR THE A.Y. 2006-07. 2. THE ASSESSEE IS A LIMITED COMPANY ENGAGED IN THE BUSINESS OF MANUFACTURE OF ENGINEERING EQUIPMENTS USED IN NUCLE AR POWER PROJECTS AND ITA NO.1522/BANG/10 PAGE 2 OF 3 FACTORY AUTOMATION. IT ALSO MANUFACTURE HEALTHCARE PRODUCTS AND SPACE PRODUCTS USED IN SATELLITES. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y PERUSED THE MATERIALS ON RECORD. THE ASSESSEE HAS RAISED AS MAN Y AS TEN GROUNDS IN THE APPEAL. AT THE OUTSET THE LD. AR PRAYED THAT TH E MATTER MAY BE SET ASIDE FOR FRESH CONSIDERATION AS DECIDED BY THE TRI BUNAL IN THE EARLIER OCCASION FOR THE ASSESSMENT YEAR 2007-08 SINCE THE CIT(A)S EX-PARTE ORDER FOR BOTH 2006-07 & 2007-08 WERE COMMON. 4. ON GOING THROUGH THE ORDER OF THE LD. CIT(A), WE FIND THAT THE CIT(A) HAS GIVEN NUMBER OF OPPORTUNITIES TO THE ASSESSEE, BUT HOWEVER THE ASSESSEE FAILED TO REPRESENT AND SUBSTANTIATE ITS C LAIM. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COMPANY HA D INITIALLY ENGAGED M/S. K.P. RAO, CHARTERED ACCOUNTANTS, BUT THEY DID NOT PROPERLY REPRESENT BEFORE THE LD.CIT(A) DUE TO WHICH EX PARTE ORDER WA S PASSED. HE SUBMITTED THAT THE ASSESSEE HAS NOW ENGAGED M/S. B. N. SUDARSHAN & CO., CHARTERED ACCOUNTANTS FOR REPRESENTING ITS CASE AND THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PUT FORTH ITS CASE EFFECTIVELY BEFORE THE CIT(APPEALS). 5. THE LD. DR SUBMITTED THAT THE ASSESSEE HAD NOT C OOPERATED WITH THE CIT(APPEALS) AND THEREFORE ONE MORE OPPORTUNITY NEE D NOT BE GIVEN. 6. ON PERUSING THE ORDER OF THE LEARNED CIT(A), WE FIND THAT THE LEARNED CIT(A) HAS NOT DECIDED THE ASSESSEES APPEAL ON MER ITS AND HAS ONLY CONFIRMED THE ADDITIONS EX PARTE. ON A SIMILAR SET OF FACTS FOR THE A.Y. 2007-08 IN THE ASSESSEES OWN CASE, THE TRIBUNAL VI DE ITS ORDER DATED ITA NO.1522/BANG/10 PAGE 3 OF 3 9.2.2011 IN ITA NO.1523/B/2010 SET ASIDE THE ORDER OF THE CIT(A) AND REMITTED THE ISSUES BACK TO THE CIT(A) FOR CONSIDER ATION AFRESH. IN VIEW OF THE ABOVE AND IN THE INTEREST OF JUSTICE, WE DEEM I T FIT AND PROPER TO SET ASIDE THE ORDER OF CIT(APPEALS) AND REMAND THE ISSU E TO THE FILE OF CIT(APPEALS) FOR THE PRESENT ASSESSMENT YEAR ALSO, TO DECIDE THE ISSUES AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 13 TH MAY, 2011. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH MAY, 2011. DS/- COPY TO: BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE. 1. APPLICANT/APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE
Mehul