M/s. Binco Constructions Private Limited, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 1(1)(2), Bangalore

ITA 1671/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7238 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURAG SRIVASTAVA
• Assessee Lawyers: V K SUDHAKAR SHETTY
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, AM AND SHRI PAVAN KUMAR GADALE, JM ITA NO. 1671/BANG/2019 ASSESSMENT YEAR : 2013 14 M/S BINCO CONSTRUCTIONS P VT. LTD., FLAT BO. 129, BLOCK G, NEELADRI MAHAL APARTMENT, NO. 45/9, NANDIDURGA ROAD, JAYMAHAL EXTENSION, BANGALORE 560046. PAN: AAACB5719N VS. DCIT CIRCLE 1 (1) (2), BANGALORE APPELLANT RESPONDENT ASSESSEE BY : S HRI V . K . SUDHAKAR SHETTY , C. A. REVENUE BY : S HRI ANURAG SRIVASTAVA , CIT DR DATE OF HEARING : 0 3 . 1 2 .20 19 DATE OF PRONOUNCEMENT : 30 . 0 1.20 20 O R D E R PER SHRI A.K. GARODIA, AM: THIS APPEAL IS FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST THE ORDER OF CIT(A) 1 BENGALURU DATED 19.02.2019 FOR A. Y. 2013 14. 2. AT THE VERY OUTSET, THE BENCH OBSERVED THAT THE IMPUGNED ORDER OF CIT (A) IS EX PARTE QUA THE ASSESSEE AND IN THIS ORDER, LEARNED CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BY FOLLOWING THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AD THERE IS NO DECISION ON MERIT. THE BENCH POINTED OUT THAT EVEN IN THE EX PARTE ORDER, APPEAL HAS TO BE DECIDED ON MERIT AND SINCE, IT WAS NOT DONE BY CIT (A), THE MATTER HAS TO BE REMANDED TO HIS FILE FOR DECISION ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 3. IN REPLY, BOTH SIDES AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT (A) AND RESTORE THE MATTER TO HIS FILE ITA NOS.1671(B)/2019 PAGE 2 OF 2 FOR DECISION ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 30 TH JANUARY, 2020. /NS/ COPY TO: 1. APPELLANT 4. CIT (A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.