M/s. Kalia S C Bank Limited, Belthangady Taluk V. Income Tax Officer, Ward- 1, Puttur

ITA 1722/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4641 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Assessee Lawyers: DANESH H GARDIN
• Keywords: Principle of natural justice; Set aside
• Section: 80P

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.1722/BANG/2019 ASSESSMENT YEAR : 2012-13 M/S KALIA S C BANK LTD., KALIA, GERUKATTE, BELTHANGADY TALUK, D.K 574 293. PAN AAALK 0118 M VS. THE INCOME-TAX OFFICER, WARD-1, PUTTUR. APPELLANT RESPONDENT APPELLANT BY : SHRI DANESH H GARDIN, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 07.11.2019 DATE OF PRONOUNCEMENT : .11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 4/7/2018 PASSED BY LD CIT(A)-10, BENGALURU AND IT R ELATES TO ASST. YEAR 2012-13. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE ORDER OF AO IN REJECTING THE CLAIM MADE BY THE ASSESSEE U/S 80P OF THE ACT. 3. I HEARD THE PARTIES AND PERUSED THE RECORD. I N OTICED THAT THE AO WAS CONSTRAINED TO PASS ORDER TO THE BEST OF HIS JUDGMENT U/S ITA NO.1722 /BANG/2019 PAGE 2 OF 4 144 OF THE ACT, SINCE THE ASSESSEE DID NOT FURNISH ANY DETAIL THAT WERE CALLED FOR BY THE AO. ACCORDINGLY THE AO REJE CTED THE CLAIM MADE BY THE ASSESSEE U/S 80P OF THE ACT. BEFORE TH E LD CIT(A) ALSO THE ASSESSEE DID NOT APPEAR AND HENCE THE LD CIT(A) CONFIRMED THE ORDER PASSED BY THE AO. 4. THE LD AR SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TAX AUTHORITIES FOR REASONS BEYOND CONTR OL OF THE ASSESSEE. HOWEVER, I FIND THAT THE ABOVE SAID EXPL ANATION IS VAGUE AND NOT SUPPORTED BY ANY MATERIAL. HOWEVER, AT THE SAME TIME IN THE INTEREST OF NATURAL JUSTICE, I AM OF THE VIEW T HAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRE SENT ITS CASE BEFORE THE TAX AUTHORITIES. SINCE THE ASSESSEE WA S DELINQUENT, I IMPOSE A COST OF RS.2000/- (RUPEES TWO THOUSAND) UP ON THE ASSESSEE, WHICH SHALL PAID TO THE CREDIT OF INCOME- TAX DEPARTMENT AS OTHER FEES WITHIN 30 DAYS FROM THE DATE OF REC EIPT OF THE ORDER OF THE TRIBUNAL BY THE ASSESSEE. SUBJECT TO THE PAYME NT OF ABOVE COST, I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTO RE ALL THE ISSUE TO THE FILE OF LD CIT(A) FOR EXAMINING IT AFRESH. I A LSO DIRECT THE ASSESSEE TO FULLY COOPERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. ITA NO.1722 /BANG/2019 PAGE 3 OF 4 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 25 TH NOVEMBER, 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.1722 /BANG/2019 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. DICTATION NOTE ENCLOSED 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. .. 14. DICTATION NOTE ENCLOSED