Hanumanthappa Ravi, Bangalore North V. Assistant Commissioner Of Income Tax, Circle- 1(2)(1), Bangalore

ITA 1898/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0882 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUM AR GADALE, JUDICI AL MEMBER IT A NO. 1898/BANG/2019 ASSESSMENT YEAR: 2014 - 15 SHRI HANUMANTHAPPA RAVI, NISARGA FARM, MAKALLI, DASANAPURA HOBLI, NELMANGALA, BANGALORE NORTH 562 123 PAN: ABQPR 9974M VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), BANGALORE. APPELLANT RESPONDENT (S) APPELLANT BY : S HRI H. GURUSWAMY, ITP RESPONDENT BY : SHRI KARUPPUSAMY, S.R. ADDL.CIT(DR) (ITAT) , BENGALURU. DATE OF HEARING : 19 .12 .2019 DATE OF PRONOUNCEMENT : 20 .1 2 .2019 O R D E R PER PAVAN KUMAR GADALE, JUDICIAL MEMBER THE ASSESSEE HAS FILED THIS APPEAL AGAINST TH E ORDER DATED 24.07.2019 OF THE CIT(APPEALS)-1, BENGALURU, PASSED U/S. 143(3) R.W.S. 250 OF THE INCOME-TAX ACT, 1961. 2. AT THE TIME OF HEARING, THE LD. AR SUBMITTED TH AT THE CIT(APPEALS) HAS PASSED EX PARTE ORDER AND RESTRICTED HIS ARGUMENT FOR PROVIDING AN ITA NO.1898/BANG/2019 PAGE 2 OF 3 OPPORTUNITY BEFORE THE CIT(APPEALS). CONTRA, THE L D. DR SUPPORTED THE ORDER OF THE CIT(APPEALS). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE ONLY ISSUE ENVISAGED BY THE LD. AR IS IN RESPECT OF PROVIDING AN OPPORTUNITY BEFORE THE CIT(A). ON PERUSAL OF THE C IT(A)S ORDER, WE FIND THAT THE CASE WAS POSTED FOR HEARING ON 13.2.2019 A ND NONE APPEARED. SIMILARLY, THE CASE WAS POSTED ON 14.3.19, 16.4.19, 12.7.19 AND 24.7.19. EVEN ON THESE DATES, NONE APPEARED. THEREFORE, THE CIT(APPEALS) HAS DISMISSED THE APPEAL BASED ON THE MATERIAL ON RECOR D AND FOR WANT OF PROSECUTION. 4. WE FIND THAT THE CIT(APPEALS) HAS GRANTED SUFFIC IENT OPPORTUNITIES TO THE ASSESSEE, BUT FOR VARIOUS REASONS, THE ASSESSEE COULD NOT APPEAR OR THE AR OF THE ASSESSEE MADE APPEARANCE. BUT THE FAC T REMAINS THAT THE CIT(A) HAS PASSED EX PARTE ORDER FOR NON-PROSECUTION BY THE ASSESSEE. WE ARE OF THE OPINION THAT THE ASSESSEE SHALL NOT G AIN BY DELAYING THE PROCEEDINGS AND IT IS EVIDENT THAT SUFFICIENT OPPOR TUNITY WAS PROVIDED. BUT CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, THE REVENUE WILL NOT BE AT A LOSS IF ONE MORE OPPORTUNITY IS PROVIDED TO THE ASSESSEE . ACCORDINGLY, WE PROVIDE ONE MORE OPPORTUNITY OF HEARING TO SUBSTANT IATE HIS CASE BEFORE THE CIT(APPEALS), SUBJECT TO PAYMENT OF COST OF RS.2,00 0/- (RS. TWO THOUSAND ONLY), CONSIDERING THE INACTION OF THE ASSESSEE IN THE APPELLATE PROCEEDINGS BEFORE THE CIT(A). WE ACCORDINGLY SET ASIDE THE OR DER OF CIT(APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE FOR FRESH ADJUDIC ATION AFTER PROVIDING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE SHALL COOPERATE IN THE PROCEEDINGS BEFORE THE CIT(APPEALS ) FOR EARLY DISPOSAL OF THE APPEAL. ITA NO.1898/BANG/2019 PAGE 3 OF 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF DECEMBER, 2019. SD/- SD/- ( B R BASKARAN ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 20 TH DECEMBER, 2019. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.