Appeal details
Counselvise Citation
[2018] 122 COUNSELVISE.COM (IT) 3900 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-09-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2011-2012
Appeal Filed On
24-05-2018
Judgement Text
ITA.1775/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.1775/BANG/2018 (ASSESSMENT YEAR : 2011-12) MS. SRINIVASA IYENGAR ROHINI IYENGAR, NO.4, 9 TH MAIN, 9 TH CROSS, 2 ND BLOCK JAYANAGAR, BENGALURU 560 011 .. APPELLANT PAN : AIYPR8309K V. INCOME-TAX OFFICER, WARD -4(3), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. S. V. RAVISHANKAR, ADVOCATE REVENUE BY : SMT. SREENANDINI DAS, JCIT HEARD ON : 20.09.2018 PRONOUNCED ON : 28.09.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE CIT (A) -4, BENGALURU, DT.27.03.2018, FOR THE A SSESSMENT YEAR 2011-12, ON THE FOLLOWING GROUNDS OF APPEAL : ITA.1775/BANG/2018 PAGE - 2 02. IT WAS THE CASE OF THE ASSESSEE BEFORE US THAT THE CIT (A) DISMISSED THE APPEAL ON THE BASIS OF THE MATERIAL A VAILABLE ON RECORD, ALTHOUGH THE ASSESSEE VIDE HIS LETTER DT.26 .03.2018 HAD REQUESTED FOR ADJOURNMENT, BUT THE SAME WAS DECLINE D BY THE CIT (A). THEREFORE THE CIT (A) HAD CONFIRMED THE ADDIT ION MADE BY THE AO U/S.69A OF THE ACT, OF AN AMOUNT OF RS.1,14,00,0 00/-. THE LD. AR HAS DRAWN OUR ATTENTION TO THE ORDER PASSED BY T HE CIT (A) TO PROVE HIS CASE THAT ADEQUATE OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE. 03. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. IN FACT, AFTER FILING THE APPEAL BEFORE THE CIT (A), NOTICE DT. 22.04.2015 WAS ISSUED TO THE ASSESSEE FIXING TH E CASE FOR HEARING ON 18.05.2015. FURTHER NOTICE DT.08.02.2016 WAS IS SUED WHICH WAS ALSO NOT COMPLIED WITH. ANOTHER NOTICE DT.24.02. 2018 WAS ISSUED ITA.1775/BANG/2018 PAGE - 3 FIXING THE HEARING ON 13.03.2018. AGAIN THE ASSESS EE SOUGHT ADJOURNMENT ON 13.03.2018 AND THEREAFTER THE MATTER WAS AGAIN ADJOURNED TO 26.03.2018. AGAIN ON 26.03.2018, THE ASSESSEE FILED AN ADJOURNMENT APPLICATION. THE CONDUCT OF THE ASS ESSEE ON THE FACE OF IT CLEARLY SHOWS THE CASUAL AND SLACKNESS A PPROACH IN PURSUING THE APPEAL. THEREFORE WE ARE INCLINED TO ALLOW THE APPEAL, SUBJECT TO PAYMENT OF COST RS.25,000/- THE KARNATAK A FLOOD RELIEF FUND, WHICH SHALL BE DEPOSITED ON OR BEFORE 30.10. 2018. 04. IF THE ASSESSEE PAYS THE COST AS INDICATED HE REIN ABOVE THAN THE CIT (A) IS DIRECTED TO DECIDE THE APPEAL ON ME RITS AFTER GIVING OPPORTUNITY TO THE ASSESSEE AND GRANTING PERSONAL HEARING IN THE MATTER. WE ARE OF THE OPINION THAT THE APPEAL SHOUL D BE DECIDED ON MERIT INSTEAD OF DECIDING ON TECHNICAL GROUNDS OF A BSENCE OF AR OR ASSESSEE ON THE DATE OF HEARING . 05. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 28.09.2018 MCN* ITA.1775/BANG/2018 PAGE - 4 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.
