Mohammed Sirjahmed Umachigi Sabeel, Hubballi V. Income Tax Officer, Ward- 3(4), Hubballi

ITA 175/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6064 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-09-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOLLAPINNI MALLIKARJUNA
• Assessee Lawyers: R CHANDRASHEKAR
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

ITA NOS.173 TO 179/BANG/2020 MOHAMMED SIRJAHMAD UMACHAGI SABEEL, HUBBALLI IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NOS.173 TO 179/BANG/2020 ASSESSMENT YEAR: 2011-12 TO 2017-18 RESPECTIVELY MOHAMMED SIRJAHMED UMACHAGI SABEEL NO.1, UMACHAGI COMPLEX COEN ROAD HUBBALLI. PAN NO : AAQPU4888B VS. ITO WARD-3(4) HUBBALLI APPELLANT RESPONDENT APPELLANT BY : SHRI R. CHANDRASHEKAR, A.R. RESPONDENT BY : SHRI GOLLAPINNI MALLIKARJUNA, D.R. DATE OF HEARING : 29.09.2020 DATE OF PRONOUNCEMENT : 29.09.2020 O R D E R PER BENCH: ALL THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY LD. CIT(A), HUBBALI AND THEY RELAT E TO THE ASSESSMENT YEARS 2011-12 TO 2017-18. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDERS, WITHOUT H EARING THE ASSESSEE. THE LD. A.R. SUBMITTED THAT A CHARTERED ACCOUNTANT NAMED SHRI PAWAN KUMAR, S/O PRAKASH KULKARNI APPEAR ED BEFORE THE LD. CIT(A) AND SOUGHT FOR ADJOURNMENT ON THE RE ASONING THAT HE ITA NOS.173 TO 179/BANG/2020 MOHAMMED SIRJAHMAD UMACHAGI SABEEL, HUBBALLI PAGE 2 OF 3 DID NOT HAVE LETTER OF AUTHORISATION SIGNED BY THE ASSESSEE, EVEN THOUGH HE IS READY WITH THE MATTER. IT WAS SUBMIT TED THAT THE ABOVE SAID CHARTERED ACCOUNTANT COULD NOT OBTAIN LETTER O F AUTHORISATION FROM THE ASSESSEE, SINCE THE ASSESSEE HAD GONE TO C HENNAI AND DID NOT RETURN BY THE DATE OF HEARING FIXED BY LD. CIT( A). IT APPEARS THAT THE LD. CIT(A) HAS GIVEN FINAL OPPORTUNITY TO THE A SSESSEE EARLIER AND HENCE HE HAS PROCEEDED TO DISPOSE OF THE APPEALS BY OBSERVING THAT THE ASSESSEE HAS FAILED TO APPEAR BEFORE HIM EVEN T HOUGH FINAL OPPORTUNITY WAS AFFORDED. THE LD. A.R. SUBMITTED T HAT SHRI PAWAN KUMAR, CHARTERED ACCOUNTANT HAS FURNISHED AN AFFIDA VIT DATED 4.6.2020 EXPLAINING THE ABOVE FACTUAL ASPECTS. THE LD A.R SUBMITTED THAT THE ASSESSEE INTENDED TO PURSUE THE APPEALS AN D COULD NOT APPEAR BEFORE LD CIT(A) FOR REASONS BEYOND HIS CONT ROL. HE SUBMITTED THAT THE ASSESSEE WOULD SUFFER IRREPARABLE LOSS, IF ADEQUATE OPPORTUNITY IS NOT GIVEN TO HIM TO REPRESENT HIS MA TTERS BEFORE LD CIT(A) PROPERLY. ACCORDINGLY, THE LD. A.R. SUBMITT ED THAT THE ASSESSEE MAY BE PROVIDED WITH AN OPPORTUNITY TO PRE SENT HIS CASE BEFORE LD. CIT(A). 3. WE HEARD LD. D.R. WHO SUBMITTED THAT THE ASSESSE E HAS FAILED TO APPEAR BEFORE LD. CIT(A) DESPITE SEVERAL OPPORTU NITIES GIVEN AND HENCE THE LD. CIT(A) WAS CONSTRAINED TO PASS ORDER EX-PARTE. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. AD MITTEDLY, THE ASSESSEE DID NOT GET AN OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A). IT IS THE SUBMISSION OF THE ASSESSEE THAT HE COULD NOT GIVE LETTER OF AUTHORISATION TO A CHARTERED ACCOUNTANT A ND HENCE THE SAID PERSON COULD NOT REPRESENT BEFORE THE LD. CIT(A), E VEN THOUGH THE SAID CHARTERED ACCOUNTANT WAS READY WITH THE MATTER . THE OBJECT OF APPELLATE PROCEEDING IS TO RENDER JUSTICE TO THE AG GRIEVED PARTIES. IN THE FACTS NARRATED ABOVE, WE ARE OF THE VIEW THAT, IN THE INTEREST OF ITA NOS.173 TO 179/BANG/2020 MOHAMMED SIRJAHMAD UMACHAGI SABEEL, HUBBALLI PAGE 3 OF 3 NATURAL JUSTICE, THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A). AFFORDING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD, IN FACT, PROMOTE THE CAUSE OF JUSTICE, FOR WHICH THE APPELLATE FORUMS EXIST. 5. ACCORDINGLY, WE SET ASIDE THE ORDERS PASSED BY L D. CIT(A) IN ALL THE YEARS UNDER CONSIDERATION AND RESTORE ALL THE I SSUES TO THE FILE OF LD. CIT(A) FOR ADJUDICATING THEM AFRESH AFTER AFFOR DING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALS O DIRECT THE ASSESSEE TO EXTEND FULL COOPERATION TO LD. CIT(A) F OR EXPEDITIOUS DISPOSAL OF THE APPEAL. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SEPT, 2020 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 29 TH SEPT, 2020. VG/SPS 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.