V Mohan , Bangalore V. Income Tax Officer ward-6(2), Bangalore

ITA 2014/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2359 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 13-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA NO.2014/BANG/2018 ASSESSMENT YEAR : 2005-06 SHRI V MOHAN, SRI DATTA NILAYA BILESHVALE, HANUMANTHA NAGAR, DODDAGUBBI POST, BANGALORE EAST-562 149. PAN - AMVPM 7937 R. VS. THE INCOME-TAX OFFICER, WARD-6(2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : DR. P.V PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 03.09.2019 DATE OF PRONOUNCEMENT : 04.09.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 29/1/2019 PASSED BY LD CIT(A)-IV, BANGALORE AND IT RELATES TO ASST. YEAR 2005-06. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LD CIT(A) IN DISMISSING THE APPEAL IN LIMINE, WITHOUT DECIDING T HE ISSUES ON MERITS. ITA NO.2014/BANG/2018 PAGE 2 OF 4 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE ALS O NOTICED THAT THE LD CIT(A) WAS ALSO CONSTRAINED TO PASS THE ORDER EX-PARTE, AS THE ASSESSEE WAS NOT PRESENT BEFORE HIM. 4. WE NOTICED THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL IS BARRED BY LIMITATION BY 37 DAYS. THE A SSESSEE HAS MOVED A PETITION AND, IN THE SAID PETITION, IT IS S ATED THAT THE WIFE OF THE ASSESSEE WAS SUFFERING KIDNEY RELATED DISEASE A ND DUE TO HER HOSPITALIZATION, THE ASSESSEE COULD NOT ATTEND TO I NCOME-TAX RELATED WORKS. 5. WE HEARD THE LD DR ON THIS PRELIMINARY ISSUE. 6. HAVING REGARD TO THE SUBMISSIONS MADE IN THE AF FIDAVIT FILED IN THE ASSESSEE, WE ARE OF THE VIEW THAT THERE IS R EASONABLE CAUSE FOR THE ASSESSEE IN FILING THE APPEAL BELATEDLY BEFORE THE TRIBUNAL. ACCORDINGLY WE CONDONE THE DELAY IN FILING THE APPE AL AND ADMIT IT FOR HEARING. 7. WE HEARD LD DR AND PERUSED THE RECORD. WE NOTIC ED THAT THE ISSUE CONTESTED BY THE ASSESSEE WAS RELATED TO THE DEPOSIT OF RS.10.36 LAKHS MADE BY THE ASSESSEE BY WAY OF CASH IN HIS BANK ACCOUNT MAINTAINED WITH CANARA BANK. WE NOTICED TH AT THE LD CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERITS SINC E THE ASSESSEE DID NOT APPEAR BEFORE HIM. FROM THE PETITION FILED BY THE ASSESSEE REQUESTING THE BENCH TO CONDONE THE DELAY, WE NOTIC E THAT THE ASSESSEE WAS BUSY IN ATTENDING HIS AILING WIFE AND HENCE THE SAME MAY BE THE REASON FOR HIS NON-APPEARANCE BEFORE LD CIT(A). ITA NO.2014/BANG/2018 PAGE 3 OF 4 ACCORDINGLY, WE ARE OF THE VIEW THAT, IN THE INTERE ST OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE PROVIDED WITH ONE M ORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUE S TO HIS FILE FOR ADJUDICATING THEM ON MERITS. AFTER AFFORDING ADEQUA TE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THE LD CIT(A) MAY T AKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW. WE ALSO DIRECT TH E ASSESSEE TO COOPERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOS AL OF THE APPEAL. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2019. SD/ - (N.V VASUDEVAN) VICE PRESIDENT SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 4 TH SEPTEMBER, 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 A SST. REGISTRAR, ITAT, BANGALORE.