Gangadharappa Gurusidappa Yalligutti (HUF) , Bagalkot V. The Income Tax Officer Ward-1 , Bagalkot

ITA 200/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7786 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-04-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 22-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA NO. 200/BANG/2018 ASSESSMENT YEAR : 2011-12 GANGADHARAPPA GURUSIDAPPA YALLIGUTTI (HUF), C/O. A.Y. HADAGALI, NEAR GANESH TEMPLE, PLOT NO. 82, SECTOR NO. 27, NAVANAGAR, BAGALKOT [PAN: AAFHG8682M] VS. THE INCOME TAX OFFICER, WARD-1, BAGALKOT APPELLANT RESPONDENT APPELLANT BY : SHRI SANDEEP C. C.A., RESPONDENT BY : SHRI R.N. SIDDAPPAJI, ADDL.CIT DATE OF HEARING : 15-04-2019 DATE OF PRONOUNCEMENT : 24-04-2019 O R D E R PER N V VASUDEVAN, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22-11-2017 OF THE COMMISSIONER OF INCOME TAX (APPEA LS)-GULBARGA, RELATING TO ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IS A HUF. IN THE ASSESSMENT CONCLU DED U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (ACT), THE A SSESSING OFFICER : 2 : ITA NO. 200/BANG/2018 (AO) IN HIS ASSESSMENT ORDER DT. 22-08-2014, BROUGH T TO TAX THE INTEREST ON COMPENSATION FOR COMPULSORY ACQUISITION OF THE A SSESSEES LAND AT KANDAGAL VILLAGE TQ: BILAGI, BAGALKOT DISTRICT. IT WAS THE PLEA OF ASSESSEE THAT THE INTEREST ON COMPENSATION AWARDED U/S.28 OF THE LAND ACQUISITION ACT, 1894 IS AKIN TO COMPENSATION AND I S THEREFORE NOT CHARGEABLE TO TAX. 3. AGGRIEVED BY THE ACTION OF THE AO, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). THE APPEAL BEFORE THE CIT(A) WA S FIXED FOR HEARING ON THE FOLLOWING DATES: SL.NO. DATE OF NOTICE DATE OF HEARING 01 15.03.2017 23.03.2017 AT 11.00 AM 02 09.10.2017 13.10.2017 AT 03.00 PM 03 08.11.2017 16.11.2017 AT 01.20 PM 3.1. ACCORDING TO CIT(A), ON 16-11-2017, WHEN THE C ASE WAS FIXED FOR HEARING, THERE WAS NO RESPONSE FROM THE ASSESSE E THAT NEITHER THE ASSESSEE NOR THE AR OF THE ASSESSEE APPEARED BEFORE THE CIT(A). IN THESE CIRCUMSTANCES, THE CIT(A) DISMISSED THE APPEA L OF THE ASSESSEE FOR NON-PROSECUTION. 3.2. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL. 4. LD. COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDA VIT OF THE ASSESSEE, WHEREIN IT HAS BEEN STATED THAT THE NOTIC E DT. 08-11-2017, : 3 : ITA NO. 200/BANG/2018 FIXING THE APPEAL OF ASSESSEE FOR HEARING ON 16-11- 2017 WAS NOT RECEIVED BY THE ASSESSEE. THE ASSESSEE HAS ALSO MEN TIONED IN THE AFFIDAVIT THAT THE IMPUGNED ORDER WAS RECEIVED BY T HE ASSESSEE BUT THE NOTICE DT. 08-11-2017 WAS NOT RECEIVED. IN THIS RE GARD, ASSESSEE ALSO WRITTEN A LETTER DT. 18-12-2017 TO THE CIT(A), MENT IONING THE ABOVE FACTS. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT THE ASSESSEE WAS NOT OFFERED A PROPER OPPORTUNITY O F BEING HEARD BEFORE THE CIT(A). WE THEREFORE SET ASIDE THE ORDER OF CI T(A) AND REMAND THE ISSUES RAISED BY THE ASSESSEE IN ITS APPEAL BEF ORE THE CIT(A) FOR CONSIDERING THE SAME AFRESH, AFTER GIVING A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL, 2019 SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDE VAN) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 24 TH APRIL, 2019. TNMM : 4 : ITA NO. 200/BANG/2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE