M/s. Mahantesh Basavanneppa Batakhani, Gadag V. Income Tax Officer, Ward-1, Gadag

ITA 170/BANG/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7742 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 1 70 / BANG/201 9 ASSESSMENT YEAR : 2 0 1 4 - 1 5 SHRI MAHANTESH BASAVANNEPPA BATAKHANI, MUNDENGUNDI BUILDING, TAGORE ROAD, GADAG, KARNATAKA 582 101. PAN: ALFPB5083L VS. THE INCOME TAX OFFICER, WARD I, GADAG. APPELLANT RESPONDENT ASSESSEE BY : MS. R. MRINALINI, ADVOCATE R EVENUE BY : SMT. PADMA MEENAKSHI, ADDL. CIT(DR) DATE OF HEARING : 0 8 .0 4 .2019 DATE OF PRONOUNCEMENT : 16 .0 4 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LD. CIT (A), HUBBALLI DATED 07.12.2018 FOR ASSESSMENT YEAR 2014-15. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. GROUNDS OF APPEAL TAX EFFECT RELATING TO EACH GROUND OF APPEAL (SEE NOTE BELOW) 1. THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) IS ILLEGAL, BASELESSAND OPPOSED TO THE FACTSOF THE CASE. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ADDITION OF 9,25,095 TOWARDSUNEXPLAINED CASHCREDITS. THE LEARNED CELT (A) HAS NOT CONSIDERED THE RS. 3,10,470 ITA NO. 170/BANG/2019 PAGE 2 OF 3 AGRICULTURAL INCOME, PAST SAVINGS & CURRENTYEAR INCOME FOR ARRIVING AT ADDITIONS MADE BY THE INCOME TAX OFFICER. 3. THE ASSESSEE PRAYS LEAVE TO ADD ANY MORE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. TOTAL TAX EFFECT (SEE NOTEBELOW) RS. 3,10,470 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT AS PER PARA 4.2 OF THE ORDER OF CIT (A), IT IS NOTED BY HIM THAT ASSESSEE WAS GIVEN A FINAL OPPORTUNITY ON 12.11.2018 TO APPEAR AND SUBMIT STATEMENT EXPLAINING THE SOURCES OF CASH DEPOSITS ETC. HE SUBMITTED COPY OF THIS NOTICE ISSUED BY CIT (A) ON 22.10.2018 AND HE SUBMITTED THAT THIS NOTICE WAS SENT AT WRONG ADDRESS. FURTHER THE ADDRESS ON THIS NOTICE AND IN THE ORDER OF CIT(A) ARE DIFFERENT. HE ALSO SUBMITTED THAT THE ADDRESS IN THE ASSESSMENT ORDER IS ALSO THE SAME WHICH IS GIVEN BY THE CIT(A) IN HIS ORDER BUT THE ADDRESS IN THE NOTICE DATED 22.10.2018 IS A DIFFERENT ADDRESS. HE SUBMITTED THAT BECAUSE OF THIS, THE ASSESSEE COULD NOT AVAIL THE OPPORTUNITY AND THEREFORE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. FIRST OF ALL, I REPRODUCE THE ADDRESS AT WHICH THE NOTICE DATED 22.10.2018 WAS SENT BY CIT(A). THIS ADDRESS IS AS UNDER. MR. MAHANTESH BASAVANNEPPA BATAKHANI, TIGADIKERI ONI, POST MULGUND, GADAG 582 217. 5. NOW, I REPRODUCE THE ADDRESS CONTAINED IN THE ASSESSMENT ORDER AND IN THE ORDER OF CIT (A). THIS ADDRESS IS AS UNDER. ASSESSMENT ORDER: MADEGUNDI BUILDING TAGORE ROAD, GADAG 582 117. CIT(A) ORDER: MUDENGUDI BUILDING, TAGORE ROAD, NEAR BHOOMIREDDI CIRCLE, GADAG 1. ITA NO. 170/BANG/2019 PAGE 3 OF 3 6. HENCE, I FIND FORCE IN THE SUBMISSION OF LD. AR OF ASSESSEE THAT THE NOTICE WAS SENT BY CIT (A) ON A WRONG ADDRESS AND BECAUSE OF THIS, THE ASSESSEE COULD NOT AVAIL THIS OPPORTUNITY. UNDER THESE FACTS AND IN THE INTEREST OF NATURAL JUSTICE, I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR 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. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 16 TH APRIL, 2019. /MS/ 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.