M/s R & M India Pvt Ltd , Bangalore V. The Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

ITA 1667/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7658 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1 667 / BANG /201 8 ASSESSMENT YEAR : 20 1 4 - 1 5 M/S. R & M INDIA PVT. LTD., NO.137/2, SERVICE ROAD, OUTER RING ROAD, BANASWADI, KALYANA NAGAR POST, BENGALURU 560 043. PAN : AAECR 6733 J VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 5(1)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. S. V. RAVISHANKAR, ADVOCATE REVENUE BY : SHRI. SUNIL KUMAR AGARWAL, ADDL. CIT DATE OF HEARING : 25 . 11 .201 9 DATE OF PRONOUNCEMENT : 30 . 01 .20 20 O R D E R PER A. K. GARODIA, AM THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-5, BENGALURU, DATED 12.03.2018 FOR ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS BUT IT WAS OBSERVED BY THE BENCH IN THE VERY BEGINNING THAT THE IMPUGNED ORDER OF THE LEARNED CIT(A) IS EX-PARTE QUA THE ASSESSEE. THE BENCH POINTED OUT THAT IT IS NOTED BY THE LEARNED CIT(A) IN PARA NO.5 OF THE IMPUGNED ORDER THAT A HEARING NOTICE DATED 15.02.2018 FIXING HEARING ON 06.03.2018 HAS BEEN ISSUED TO THE ASSESSEE BUT NEITHER THE ASSESSEE NOR ANY OF HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY SUBMISSIONS AND HAS ALSO NOT MADE ANY REQUEST FOR ADJOURNMENT AND AFTER NOTING THESE FACTS, THE LEARNED CIT(A) HAS FOLLOWED THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTI PLAN INDIA (P.) LTD., 38 ITD 320 AND ALTHOUGH, HE DECIDED THE ISSUE ON MERIT ALSO BUT THE SAME IS IN A VERY CRYPTIC MANNER. THE BENCH PUT FORWARD THIS PROPOSITION THAT UNDER THESE FACTS, THE MATTER SHOULD GO BACK TO THE FILE OF THE LEARNED CIT(A) FOR A FRESH DECISION, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN REPLY, LEARNED AR OF THE ASSESSEE AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH ITA NO. 1667/BANG/2018 PAGE 2 OF 2 WHEREAS LEARNED DR OF THE REVENUE STRONGLY SUPPORTED THE ORDER OF CIT(A) AND HE SUBMITTED THAT THE MATTER SHOULD NOT BE RESTORED BACK TO THE FILE OF THE CIT(A). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE FIND THAT ONLY ONE DATE OF HEARING WAS FIXED BY LEARNED CIT(A) ON 06.03.2018 AND THE IMPUGNED ORDER WAS PASSED BY HIM ON 12.03.2018. IN OUR CONSIDERED OPINION, IT CANNOT BE SAID THAT REASONABLE OPPORTUNITY OF BEING HEARD WAS PROVIDED BY THE LEARNED CIT(A) TO THE ASSESSEE AND HENCE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF LEARNED CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE AND WE EXPRESS NO OPINION ON MERIT. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- (PAVAN KUMAR GADALE) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE. DATED: 30 TH JANUARY, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.