Mr. Naveen Kumar Ramasamy , Karur V. Income Tax Officer, Ward 1(4) , Mysore

ITA 1997/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5576 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VENKATESH KUMAR
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA NO.1997/BANG/2018 ASSESSMENT YEAR : 2009-10 MR. NAVEEN KUMAR RAMASAMY, NO.29 F, C/O PALANIAPPAN B.COM, FCA, CHARTERED ACCOUNTANT, PUGALUR ROAD, KARUR (TAMIL NADU) 639 001. PAN : AJGPR 1413F. VS. THE INCOME-TAX- OFFICER, WARD-1(4), MYSURU. APPELLANT RESPONDENT APPELLANT BY : SHRI VENKATESH KUMAR, ADVOCATE RESPONDENT BY : SHRI RAJENDRA CHANDEKAR, JCIT DATE OF HEARING : 28.01.2019 DATE OF PRONOUNCEMENT : .01.2019 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 27/1/2012 OF CIT(A) MYSORE RELATING TO ASST. YEAR 2009-10. 2. THE ASSESSEE IS AN INDIVIDUAL. FOR ASST. YEAR 20 09-10, HE FILED A RETURN OF INCOME DECLARING TOTAL INCOME OF RS.2,53, 137/-. IN AN ORDER OF ASSESSMENT PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 ( ACT) DATED 26/12/2007 THE AO DETERMINED THE TOTAL INCOME OF TH E ASSESSEE AT RS.18,84,598/-. 3. AGGRIEVED BY THE ADDITIONS MADE IN THE ORDER OF ASSESSMENT, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). TH E APPEAL BEFORE THE ITA NO.1997/BANG/2018 PAGE 2 OF 4 CIT(A) WAS FIXED FOR HEARING ON 4/2/2015, 10/2/2015 , 19/2/2015, 9/3/2015, 18/3/2015, 11/1/2018 AND 17/4/2018. FOR THE HEARIN G ON 17/4/2018, THE CHARTERED ACCOUNTANT AND AUTHORIZED REPRESENTATIVE OF THE ASSESSE FILED AN APPLICATION FOR ADJOURNMENT BEFORE THE CIT(A) ON THE GROUND THAT HE WAS ENGAGED IN BANK AUDIT AND REQUIRED SOME MORE TIME. THIS REQUEST WAS REJECTED BY THE CIT(A) AND, HE PROCEEDED TO DECIDE D THE APPEAL EX-PARTE. HE FOUND NO GROUNDS TO INTERFERE WITH THE ORDER OF THE AO AND THE APPEAL WAS ACCORDINGLY DISMISSED. 4. AGGRIEVED BY THE ORDER OF THE CIT(A) ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE RIVAL SUBMISSIONS. FROM THE DA TES ON WHICH THE APPEAL WAS FIXED FOR HEARING BEFORE THE CIT(A), I F IND THAT THE APPEAL WAS INSTITUTED BY THE ASSESSEE ON 27/2/2017 AND THE APP EAL WAS SET FOR HEARING IN THE MONTH OF FEB AND MARCH 2015. THEREAFTER THE APPEAL WAS FIXED FOR HEARING ON 17/4/2018 AFTER A GAP OF NEARLY THREE YE ARS. THEREFORE, THE EFFECTIVE DATE OF HEARING WAS TO BE CONSTRUED AS 17 /4/2018. ADMITTEDLY ON THAT DATE, THE CA OF THE ASSESSEE MADE A REQUEST FO R ADJOURNMENT ON THE GROUND THAT HE HAD TO COMPLETE TAX/BANK AUDIT, WHI CH WAS REJECTED BY THE CIT(A). IN MY VIEW THERE WAS A REASONABLE CAUSE FO R THE ASSESSEES FAILURE TO APPEAR ON 17/4/2018. I ACCORDINGLY, SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT THE CIT(A) TO DECIDE THE APPEAL O F THE ASSESSEE ON MERITS AFTER AFFORDING OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. THE ASSESSEE IS DIRECTED TO CO-OPERATE AND CONCLUDE THE HEARING AT THE EARLIEST. ITA NO.1997/BANG/2018 PAGE 3 OF 4 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2019 . SD/- ( N.V. VASUDEVAN) VICE PRESIDENT BANGALORE, DATED, 30 TH JANUARY, 2019. / VMS / 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 ASST. REGISTRAR, ITAT, BANGALORE. ITA NO.1997/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. ..