The Income Tax officer Ward-6(3)(2), Bangalore V. Mr.M.R.palinappan , Bangalore

ITA 1542/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5420 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJITH KUMAR
• Assessee Lawyers: H GURUSWAMY
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO.1542/BANG/2017 ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER, WARD 6(3)(2), BENGALURU. VS. SHRI. M. R. PALANIYAPPAN, NO.487, 10 TH CROSS, SADASHIVANAGAR, BENGALURU 560 080. PAN : AHUPP 8124 F APPELLANT RESPONDENT REVENUE BY : SHRI. AJITH KUMAR, CIT ASSESSEE BY : SHRI. H. GURUSWAMY, CA DATE OF HEARING : 14.03.2018 DATE OF PRONOUNCEMENT : 23.03.2018 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF CIT(A), INTERALIA , ON THE FOLLOWING GROUNDS: 1. THE ORDER OF THE CIT (APPEALS) IS OPPOSED TO LAW AND THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE, THE CIT(A) ERRED IN DECIDING THE MATTER BASED ON THE FRESH EVIDENCES SUBMITTED BY THE ASSESSEE WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSING OFFICER TO SUCH EVIDENCES WHICH IS CONTRAVENED TO THE PROVISION OF RULE 46A(3). 3. FOR-THESE AND SUCH OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING, IT IS HUMBLY PRAYED THAT THE ORDER OF THE CIT(A) IN SO FAR AS IT RELATES TO THE ABOVE GROUNDS MAY BE REVERSED AND THAT OF THE ASSESSING OFFICER BE RESTORED. 4. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OF THE GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING OF THE APPEAL. ITA NO. 1542/BANG/2017 PAGE 2 OF 2 2. DURING THE COURSE OF HEARING, OUR ATTENTION WAS INVITED TO THE ORDER OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2012-13 IN WHICH THE IDENTICAL ISSUE WAS RAISED AND THE TRIBUNAL HAS RESTORED THE MATTER TO THE AO FOR RE-EXAMINING THE ISSUE IN THE LIGHT OF ADDITIONAL EVIDENCES AND ALSO TO ADJUDICATE THE ISSUE AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN THAT YEAR, THE REQUISITE CERTIFICATES WERE NOT FILED. SIMILAR IS THE POSITION HERE. WE, THEREFORE, FOLLOWING THE ORDER OF THE TRIBUNAL FOR THE EARLIER YEARS SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO THE AO WITH THE DIRECTION TO RE-EXAMINE THE ISSUE IN THE LIGHT OF CERTIFICATES FILED IN THE FORM OF ADDITIONAL EVIDENCES AND ADJUDICATE IT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. ACCORDINGLY, THE REVENUES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2018. SD/- SD/- BANGALORE. DATED: 23 RD MARCH, 2018. /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE. (INTURI RAMA RAO) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER