Shri. R. Anand, Hassan V. Income Tax Officer, Ward-1, Hassan

ITA 1944/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7714 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VENKATESH
• Keywords: Opportunity of being heard
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 19 44 / BANG/201 8 ASSESSMENT YEAR : 20 11 - 12 SHRI R. ANAND, ALUVALLI, BAGE POST, SAKLESHPUR TALUK 573 134. PAN: ATWPA5192Q VS. THE INCOME TAX OFFICER, WARD 1, HASSAN. APPELLANT RESPONDENT APPELLANT BY : SHRI SURESH MUTHUKRISHNAN, A DVOCATE RESPONDENT BY : SHRI S. VENKATESH, JCIT (DR) DATE OF HEARING : 0 5 .0 7 .2018 DATE OF PRONOUNCEMENT : 13 .0 7 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT(A), MYSORE DATED 31.10.2017 FOR ASSESSMENT YEAR 2011-12. 2. THE GROUNDS RAISED BY THE ASSESSEEARE AS UNDER. 1. THE ORDER OF THE AUTHORITIES BELOW IN SO FAR AS IT IS AGAINST THE APPELLANT IS OPPOSED TO LAW, EQUITY, WEIGHT OF EVID ENCE, PROBABILITIES, FACTS AND CIRCUMSTANCES OF THE CASE. 2. THE ORDER PASSED BY LD. A.0 AND UPHELD BY THE LD . COMMISSIONER OF INCOME TAX(APPEALS) IS ARBITRARY IN AS MUCH AS THE SAME WAS MADE WITHOUT PROVIDING THE MANDATORY OPPORTUNITY TO BE H EARD UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE APPELLANT DENIES HIMSELF LIABLE TO BE ASSESS ED ON THE TOTAL INCOME OF RS.16,74,901/- AS AGAINST THE RETURNED IN COME BY THE APPELLANT OF RS.1,71,431/- UNDER THE FACTS AND CIRC UMSTANCES OF THE CASE. 4. THE LEARNED AO HAS ERRED IN MAKING AN ADDITION O F RS.6,00,000/- ON ACCOUNT OF EXPENDITURE INCURRED ON HOUSE CONSTRU CTION UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE. ITA NO.1944/BANG/2018 PAGE 2 OF 3 5. THE LEARNED AO HAS ERRED IN MAKING AN ADDITION O F RS.6,00,000/- ON ACCOUNT OF VEHICLE NOT DISCLOSED IN BALANCE SHEE T UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE. 6. THE LEARNED AO HAS ERRED IN MAKING AN ADDITION O F RS.1,40,000/-AS INSUFFICIENT DRAWINGS UNDER THE FACTS AND CIRCUMSTA NCES OF THE CASE. 7. THE LEARNED AO HAS ERRED IN MAKING AN ADDITION O F RS.1,63,470/- ON ACCOUNT OF UNEXPLAINED SOURCES FOR REPAYMENT OF JEWELLERY LOAN UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE. 8. FURTHER THE APPELLANT DENIES HIMSELF TO BE CHARG ED WITH INTEREST UNDER SECTION 234B OF THE INCOME TAX ACT, ON FACTS AND CIRCUMSTANCES OF THE CASE. 9. FOR THE ABOVE AND OTHER GROUNDS THAT MAY BE URGE D AT THE TIME OF HEARING OF THE APPEAL, YOUR APPELLANT HUMBLY PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERED. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR O F ASSESSEE THAT THE IMPUGNED ORDER IS PASSED BY CIT(A) EX-PARTE QUA THE ASSESSEE AFTER PROVIDING ONLY ONE OPPORTUNITY OF BEING HEARD. IN THIS REGARD, HE DRA WN MY ATTENTION TO PARA 3 OF THE ORDER OF CIT(A) AND POINTED OUT THAT IT IS NOTE D BY CIT(A) IN THIS PARA THAT THE ASSESSEE WAS GIVEN AN OPPORTUNITY OF BEING HEAR D DURING THE APPELLATE PROCEEDINGS AND HEARING NOTICE WAS SENT BY SPEEDPOS T WHICH WAS SERVED ON THE ASSESSEE BUT THE HEARING WAS NOT ATTENDED. HE FURTHER POINTED OUT THAT ON FIRST PAGE OF ORDER OF CIT(A) ALSO, REGARDING THE D ATE OF HEARING, IT IS STATED THAT ONLY ONE DATE OF HEARING IS PROVIDED I.E. 18.09.201 7. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BAC K TO THE FILE OF CIT(A) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A) . 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND I FI ND FORCE IN THE SUBMISSIONS OF LD. AR OF ASSESSEE BECAUSE I FIND THAT ONLY ONE DAT E OF HEARING WAS PROVIDED BY LD. CIT(A) AND ALTHOUGH, ON THIS DATE, NONE APPE ARED ON BEHALF OF THE ASSESSEE BEFORE CIT(A) BUT STILL, I FEEL THAT IN TH E INTEREST OF JUSTICE, REASONABLE OPPORTUNITY OF BEING HEARD SHOULD BE PROVIDED TO AS SESSEE AND THEREFORE, I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BA CK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. ITA NO.1944/BANG/2018 PAGE 3 OF 3 5. IN VIEW OF THIS DECISION, NO ADJUDICATION IS CAL LED FOR REGARDING THE MERIT OF THE CASE AT THE PRESENT STAGE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DA TE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH JULY, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.