Shri. Shivamurthy, Mysore V. Assistant Commissioner of Income Tax, Circle-1(1), Mysore

ITA 1924/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8896 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-10-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA NO.1924/BANG/2018 ASSESSMENT YEAR : 2007-08 SHRI SHIVAMURTHY, NO.108, BELAVADI VILLAGE, YELWAL HOBLI, MYSORE-570 018. VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), MYSORE. APPELLANT RESPONDENT APPELLANT BY : SMT. SHEETAL BORKAR, ADVOCATE RESPONDENT BY : DR. P.V PRADEEP KUMAR, ADDL. CIT DATE OF HEARING : 06.09.2019 DATE OF PRONOUNCEMENT : 20.09.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 28/2/2018 PASSED BY LD CIT(A), MYSURU AND IT REALE ST TO ASST. YEAR 2007-08. 2. THE ASSESSEE HAS RAISED CERTAIN LEGAL ISSUES REG ARDING VALIDITY OF REOPENING OF ASST. AND VALIDITY OF ASST. ORDER P ASSED AND ALSO RAISED MANY ISSUES ON MERITS. THE ASSESSEE HAS FIL ED AN APPLICATION SEEKING EARLY HEARING OF THE APPEAL. ITA NO.1924/BANG/2018 PAGE 2 OF 4 3. AT THE TIME OF HEARING, IT WAS NOTICED THAT THE LD CIT(A) WAS CONSTRAINED TO PASS THE ORDER EX-PARTE SINCE THE AS SESSEE DID NOT APPEAR BEFORE HIM. ACCORDINGLY WITH THE CONCURRENC E OF BOTH THE PARTIES THE APPEAL ITSELF WAS TAKEN UP FOR HEARING. SINCE THE LD CIT(A) HAS PASSED THE ORDER EX-PARTE, IN THE INTERE ST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOUL D BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT(A). SINCE VALID REASON WAS NOT GIVEN FOR APPEARING BEFORE LD CIT(A), WE IMPOSE A COST OF RS.1000/- UPON THE ASSESSEE WHICH SHALL B E PAID TO THE CREDIT OF INCOME-TAX DEPARTMENT WITHIN ONE MONTH FR OM THE DATE OF RECEIPT OF THIS ORDER BY THE ASSESSEE. SUBJECT TO THE PAYMENT OF ABOVE COST, ALL THE ISSUES CONTESTED BEFORE US ARE RESTORED TO THE FILE OF LD CIT(A) FOR ADJUDICATING THEM AFRESH AFTER AFF ORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALS O DIRECT THE ASSESSEE TO COOPERATE WITH THE LD CIT(A) FOR EXPED ITIOUS DISPOSAL OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2019. SD/ - (N.V VASUDEVAN) VICE PRESIDENT SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 20 TH SEPTEMBER, 2019. / VMS / ITA NO.1924/BANG/2018 PAGE 3 OF 4 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 A SST. REGISTRAR, ITAT, BANGALORE. ITA NO.1924/BANG/2018 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..