B K Prabhakar , Belur V. Joint Commissioner of Income Tax Hassan Range , Hassan

ITA 1756/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8218 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVAMSHI
• Keywords: Opportunity of being heard; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO. 1756 / BANG/201 8 (ASSESSMENT YEAR: 2012 - 13 ) SHRI B.K.PRABHAKAR, PWD CONTRACTOR, RIVER STREET ROAD, BELUR - 573115 PAN:ADQPP5195G VS. APPELLANT JOINT COMMISSIONER OF INCOME - TAX, HASSAN RANGE, HASSAN. RESPONDENT APPELLANT BY : SMT. ANITHA, R, CA. RESPONDENT BY : SHRI VIKAS SURYAVAMSHI, ADDL.CIT(DR) DATE OF HEARING: 12 /0 7 /2019 DATE OF PRONOUNCEMENT: 17 /0 7 /2019 O R D E R PER N.V. VASUDEVAN, VP: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23/4/2015 OF THE CIT(A), MYSORE, RELATING TO ASSESSMENT YEAR 2012- 13. 2. THE ASSESSEE IS AN INDIVIDUAL CARRYING ON BUSINESS OF EXECUTION OF WORKS CONTRACT FOR VARIOUS GOVERNMENT DEPARTMENTS. FOR THE ASSESSMENT YEAR 2012-13, THE ASSESSEE FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS.62,84,930/-. AN ORDER OF ASSESSMENT U/S 144 OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT] DATED 10/3/2015 WAS PASSED WHEREBY THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT A SUM OF RS.94,13,050/-. ITA NO.1756/BANG/2018 PAGE 2 OF 3 3. AGGRIEVED BY THE ADDITIONS MADE IN THE AFORESAID ORDER OF ASSESSMENT, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). ON THE DATE WHEN THE APPEAL WAS FIXED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A), THEREFORE, PROCEEDED TO DECIDE THE APPEAL EX-PARTE ULTIMATELY DISMISSING THE APPEAL OF THE ASSESSEE FINDING NO MERIT. 4. AT THE TIME OF HEARING, LEARNED COUNSEL FOR ASSESSEE FILED BEFORE US AN AFFIDAVIT OF THE ASSESSEE EXPLAINING THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL WHICH IS 8 DAYS DELAY. THE REASON FOR THE DELAY WAS THAT HIS EARLIER TAX CONSULTANT DIED AND THE DIFFICULTY IN LOCATING A NEW TAX CONSULTANT. IT WAS FOR THE VERY SAME REASON VIZ., DEATH OF THE TAX CONSULTANT, THE PROCEEDINGS BEFORE THE CIT(A), ASSESSEE ALSO REMAINED EX-PARTE. 5. WE HAVE CONSIDERED THE REASONS GIVEN IN THE AFFIDAVIT FILED BY THE ASSESSEE AND ARE SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR FILING THE APPEAL BELATEDLY AND ALSO FOR NON-APPEARANCE BEFORE THE CIT(A). IN THE INTERESTS OF JUSTICE, WE SET ASIDE THE ORDER OF THE CIT(A) AND REMAND VARIOUS ISSUED RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL BEFORE THE CIT(A) FOR FRESH CONSIDERATION BY THE CIT(A) ON MERITS IN ACCORDANCE WITH LAW AFTER AFFORDING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. ITA NO.1756/BANG/2018 PAGE 3 OF 3 6. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - SD/ - ( JASON P BOAZ ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT PLACE : BENGALURU DATED : 17/07/2019 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE