Sri K Mahesh Kumar , Hospet V. Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore

ITA 1819/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8578 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 08-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DILIP JR TO SHRI K V ARAVIND
• Assessee Lawyers: V SRINIVASAN
• Keywords: Difference of opinion; Set aside
• Section: 143(3); 153A; 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 1819, 1820, 1821 & 1822/BANG/201 7 (ASSESSMENT YEAR S : 20 08 - 09, 2009 - 10, 2010 - 11 & 2010 - 11 ) SHRI K MAHESH KUMAR, BELLARY ROAD CIRCLE, 21 ST WARD, HOSPET - 583 201. .APPELLANT . PAN AQLPM 9826H VS. DY . COMMISSIONER OF INCOME TAX, CENTRAL CIRC LE 2(1), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI V. SRINIVASAN, ADVOCATE. REVENUE BY: SHRI DILIP, JR. STANDING COUNSEL TO SHRI K.V.ARAVIND, ADV. STANDING COUNSEL TO DEPARTMENT. DATE OF HEARING : 06.01.2020 DATE OF PRONOUNCEMENT : 17. 01 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, J.M. : THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST DIFFERENT ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS), BANGALORE FOR THE ASSESSMENT YEARS 2008 - 09, 2009 - 10, 2010 - 11 & 2011 - 12.WHEREAS FOR THE ASSESSMENT YEAR 2010 - 11, 2 ITA NO S . 1819 TO 1822/BANG/201 7 TWO APPEALS HAVE BEEN FIL ED AGAINST THE ORDER UNDER SECTION 143(3) R.W.S. 153A OF THE INCOME TAX ACT, 1961 ('THE ACT') AND ORDER UNDER SECTION 143(3) R.W.S. 153A AND 263 OF THE ACT. 2. THE ABOVE APPEALS WERE HEARD BY THE CO - ORDINATE BENCH OF TRIBUNAL ON 8.11.2017 AND SINCE T HERE WAS DIFFERENCE OF OPINION, HONBLE VICE - PRESIDENT AS A THIRD MEMBER WAS APPOINTED UNDER THE PROVISIONS OF SECTION 255(4) OF THE ACT . THE HO N'BLE THIRD MEMBER HEARD THE SUBMISSIONS OF THE LEARNED AUTHORIZED REPRESENTATIVE AND LEARNED DEPARTMENTAL R EPR ESENTATIVE AND PERUSED THE DECISIONS OF HON'BLE ACCOUNTANT MEMBER AND HON'BLE JUDICIAL MEMBER AND DEALT ON THE FACTS, AND CIRCUMSTANCES OF THE CASE AND HAS MADE OBSERVATIONS IN ORDER DT21 - 08 - 2019 AT PAGE 13 PARA 18 TO 20 WHICH IS READ AS UNDER : 3 ITA NO S . 1819 TO 1822/BANG/201 7 3. THE LEARNED AUTHORIZED REPRESENTATIVE PRAYED THAT THE MATTER BE RESTORED TO THE FILE OF CIT(APPEALS). CONTRA THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS FILED AN AFFIDAVIT IN THE COURSE OF HEARI NG IN RESPECT OF NON - DISP OSAL OF ANY IMMOVABLE PROPERTIES DURING THE APPELL ATE PROCEEDINGS AND EMPHASIZED FOR THE DIRECTIONS. WE CONSIDER IT APPROPRIATE TO REFER TO THE AFFIDAVIT FILED BY THE ASSESSEE WHICH IS READ AS UNDER: 4 ITA NO S . 1819 TO 1822/BANG/201 7 4. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE HON'BLE THIRD MEMBER HAS AGRE ED WITH THE DECISION OF HONBLE JUDICIAL MEMBER OF PROVID ING OPPORTUNITY TO THE ASSESSEE BY SETTING ASIDE TO THE FILE OF CIT ( APPEALS). WE CONSIDERI NG THE HONBLE THIRD MEMBER VIEW AND THE AFFIDAVIT FILED BY THE ASSESSEE , SET ASIDE THE ORDER OF THE CIT(APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUES TO THE FILE OF CIT(APPEALS) TO ADJUDICATE AFRESH CONSIDERING TH E MATERIAL ON RECORD AND TO PROVIDE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE 5 ITA NO S . 1819 TO 1822/BANG/201 7 AND THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEALS AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. SIMILARLY, FOR THE ASSESSMENT YE ARS 200 9 - 10 AND 2010 - 11, THE DECISION HELD BY US IN THE ABOVE PARA 6 SHALL ALSO APPLY TO THESE APPEALS. ACCORDINGLY, THE ORDERS OF CIT ( APPEALS) ARE SET ASIDE AND RESTORE THE ENTIRE DISPUTED ISSUES TO THE FILE OF CIT ( APPEALS) TO ADJUDICATE AFRESH AND SHALL PRO VIDE ADEQUATE OPPORTUNIT Y OF HEARING TO THE ASSESSEE. F URTHER THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEALS AND ALLOW GROUNDS OF APPEAL OF ASSESSEE FOR STATISTICAL PURPOSES. 6. I N THE RESULT, THE ASSESSEE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 . 0 1 . 2 0 2 0 . (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 1 . 0 1 . 2 0 2 0 . *REDDY GP 6 ITA NO S . 1819 TO 1822/BANG/201 7 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE