M/s Kanai Technology Park Private Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-12(5), Bangalore

ITA 1740/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0656 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-12-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 1740/BANG/2018 A. Y : 2009 10 M/S. KANNAI TECHNOLOGY PARK PVT. LTD., (FORMERLY KNOWN AS VELANKANI TECHNOLOGY PARKS PVT. LTD.,), 1 ST FLOOR, EMBASSY POINT, 150, INFANTRY ROAD, BANGALORE 560 001. PAN NO : AACCV3430G VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12 (5), BANGALORE. APPELLANT RESPONDENT A PPELLANT BY : S H RI. T. SURYANARAYANA, ADVOCATE RE SPONDENT BY : SHRI. MANJEET SINGH, ADDL. CIT DR DATE OF H EARING : 19 . 1 2 .2019 DATE OF PRONOUNCEMENT : 20 . 1 2 .2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 29/12/17 PASSED BY LD. CIT (A), MYSORE FOR ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET THE LD. AR SUBMITTED THAT IMPUGNED ORDER IS AN EX PARTE ORDER AS ASSESSEE HAD NOT RECEIVED NOTICE OF HEARING. HE SUBMITTED THAT THERE WAS A CHANGE IN THE ADDRESS HOWEVER NOTICE WAS SENT TO THE OLD ADDRESS DUE TO WHICH ASSESSEE WAS NOT AWARE ABOUT THE SAME. HE SUBMITTED THAT IN THE WRITTEN SUBMISSION FILED BY ASSESSEE PLACED AT PAGE 148 OF PAPER BOOK THE CURRENT ADDRESS HAS BEEN SPECIFIED AND IN RESPECT OF OTHER ASSESSMENT YEARS ASSESSEE HAD RECEIVED NOTICE AT THE CURRENT ADDRESS. LD. AR FURTHER SUBMITTED THAT THE DETAILS FILED IN THE WRITTEN SUBMISSION ITA 1740/BANG/2018 PAGE 2 OF 3 INCLUDED THE YEAR UNDER CONSIDERATION HOWEVER LD. CIT (A) CHOSE TO FILE AN EX PARTE ORDER. 3. HE THUS SUBMITTED FOR APPEAL TO BE SET-ASIDE TO LD. CIT (A) TO DECIDE THE ISSUES ON MERITS. LD. SENIOR DR DOES NOT OBJECT FOR THE APPEAL BEING SET ASIDE TO LD. CIT (A). 4. IN THE LIGHT OF SUBMISSIONS ADVANCED BY BOTH SIDES, WE SET ASIDE THE APPEAL BACK TO LEARN CIT (A) TO PASS DETAILED ORDER ON MERITS IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT ASSESSEE SHALL BE GRANTED PROPER OPPORTUNITY OF BEING REPRESENTED. 5. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER, 2019. SD/- (A.K. GARODIA) ACCOUNTANT MEMBER SD/- (BEENA PILLAI) JUDICIAL MEMBER BANGALORE, DATED, 20 TH DECEMBER, 2019. /MK/ 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 ASST. REGISTRAR, ITAT, BANGALORE. ITA 1740/BANG/2018 PAGE 3 OF 3 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 SR. 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 SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED