Deputy Commissioner of Income Tax Circle-1 , Shivamogga V. Sri G S Nagaraj , Shivamogga

ITA 1614/BANG/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6958 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SMARK SWAIN
• Keywords: Opportunity of being heard; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.1614/BANG/2017 ASSESSMENT YEAR : 2010-11 THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, SHIVAMOGGA. PAN AEDPN 8446 E VS. SHRI GS NAGARAJ PROP : HARIHARESHWARA TRADING CO., SURAKSHA, SAVALANGA ROAD, SHIVAMOGGA. APPELLANT RESPONDENT ASSESSEE BY : SHRI SMARK SWAIN, JCIT REVENUE BY : NONE DATE OF HEARING : 24.04.2019 DATE OF PRONOUNCEMENT : 30.04.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER DATED 22-2-2017 PASSED BY THE LD CIT(A), DAVANGERE AND IT RELATES TO ASST. YEAR 2010-11. 2. THE REVENUE IS AGGRIEVED BY THE DECISION OF THE LD CIT(A) IN PARTIALLY DELETING THE ADDITION MADE U/S 40A(IA) OF THE ACT IN RESPECT OF THE TRANSPORT CHARGES PAID BY THE ASSESSEE WITHOUT DEDU CTION OF TAX AT SOURCE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOTI CED THAT THE THAT THE REGISTRY HAS SENT NOTICE OF HEARING BY REGISTER ED POST TO THE ASSESSEE ITA NO.1614/BANG/2017 PAGE 2 OF 4 AS WELL AS AUTHORIZED REPRESENTATIVE ON EARLIER OCC ASIONS. HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHOUT PRESENCE OF THE ASSESSEE. 4. WE HEARD LD DR AND PERUSED THE RECORD. THE LD D R SUBMITTED THAT THE LD CIT(A) HAS GRANTED PARTIAL RELIEF TO THE AS SESSEE BY ACCEPTING CERTAIN ADDITIONAL EVIDENCES WITHOUT CONFRONTING TH E SAME TO THE ASSESSING OFFICER AND THE SAME IS IN VIOLATION OF RULE 46A O F THE INCOME-TAX RULES. 5. WE FIND MERIT IN THE CONTENTIONS OF THE LD DR. ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND RESTORE THE SAME TO HIS FILE FOR ADJUDICATING THE ISSUE AFRESH BY DULY CONFRONTING THE ADDITIONAL EVIDENCES WITH THE AO. THE ASSESSEE MAY ALSO BE GIVEN ADEQUA TE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL, 2019. SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 30TH APRIL, 2019. / VMS / ITA NO.1614/BANG/2017 PAGE 3 OF 4 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.1614/BANG/2017 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 .. 9. 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. ..