Sri Venkatesh , Hassan V. The Income Tax Officer Ward-1 , Hassan

ITA 1931/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2376 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC - C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO S . 1927 TO 1931 / BANG/201 8 ASSESSMENT YEA RS : 20 0 9 - 10 , 20 10 - 11 , 20 12 - 13 ITA NO. & ASSESSMENT YEAR APPELLANT RESPONDENT 1927/BANG/2018 2009-10 SMT. SHARADAMMA, LEGAL HEIR OF LATE SHRI. BASAVE GOWDA, BASAVE GOWDA BUILDING, MARAGOWDANAHALLI, PADUVALAHIPPE VILLAGE, HASSAN 573 211. PAN : GVX P S 9154 R THE INCOME-TAX OFFICER, WARD-1, HASSAN. 1928/BANG/2018 2010-11 SMT. SHARADAMMA, HASSAN 573 211. PAN : GVXPS 9154 R -DO- 1929/BANG/2018 2012-13 SHRI. BOMME GOWDA, PADUVALAHIPPE VILLAGE, MARAGOWDANAHALLI POST, HOLENARASIPURA, HASSAN 573211. PAN : AACAB6664N -DO- 1930/BANG/2018 2012-13 SHRI. RANGE GOWDA, NO. 89, PADUVALAHIPPE VILLAGE, HOLENARASIPURA TQ, HASSAN 573 211. PAN : BPGPR2721M -DO- 1931/BANG/2018 2012-13 SHRI. VENKATESH, PADUVALAHIPPE VILLAGE, MARAGOWDANAHALLI POST, HOLENARASIPURA, HASSAN 573211. PAN : AEBPV 2067 D -DO- ITA NOS.1927 TO 1931/BANG/2018 PAGE 2 OF 3 ASSESSEE BY : SHRI . SUMAN LUNKAR, CA REVENUE BY : SHRI. PRIYADARSHI MISHRA, JCIT, SPECIAL RANGE - III DATE OF HEARING : 2 3 . 0 7 .201 8 DATE OF PRONOUNCEMENT : 31 . 0 8 .201 8 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE CIT(A). DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION THAT THERE IS A DELAY OF 3 DAYS IN FILING OF THE APPEALS. THEREFORE, THE SAME MAY BE CONDONED. THE APPLICATION FOR CONDONATION OF DELAY IS ALSO FILED AND FINDING FORCE THEREIN, I CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT CIT(A) HAS NOT GRANTED THE ADJOURNMENT SOUGHT BY THE ASSESSEE AND HAS DISPOSED OFF THE APPEAL IN THE ABSENCE OF HIS REPRESENTATIVES. THEREFORE, THE ORDER OF THE CIT(A) MAY BE SET ASIDE AND MATTER BE RESTORED TO HIM FOR READJUDICATION OF THE APPEALS ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LEARNED DR PLACED RELIANCE UPON THE ORDER OF THE CIT(A). 3. HAVING CAREFULLY EXAMINED THE ORDERS OF CIT(A), I FIND THAT CIT(A) HAS FIXED THE APPEAL FOR HEARING ON ONE DAY AND ON THE SAME DAY, HE DISPOSED OFF THE APPEAL IN THE ABSENCE OF THE ASSESSEES REPRESENTATIVES. WHEREAS, THE CIT(A) OUGHT TO HAVE GIVEN ONE MORE CHANCE TO THE ASSESSEE TO REPRESENT HIS CASE. UNDER THESE CIRCUMSTANCES, I AM OF THE VIEW THAT MATTER BE RESTORED BACK TO CIT(A) FOR READJUDICATION OF THE APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ACCORDINGLY SET ASIDE THE ITA NOS.1927 TO 1931/BANG/2018 PAGE 3 OF 3 ORDER OF THE CIT(A) AND RESTORE THE APPEAL TO HIS FILE TO DECIDE IT AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE ON MERIT. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST, 2018. SD/- SD/- BANGALORE. DATED: 31 ST AUGUST, 2018. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. DR 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE. ( A. K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER