Ashok s Goni, Bengaluru V. The income Tax Officer Ward - 6 (3) (1), Bengaluru

ITA 2049/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7711 (ITAT-BANGALORE)
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHANKAR PRASAD
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A SMC BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.2 049/BANG/2018 (ASST. YEAR 2007-08) SHRI ASHOK S GONI, NO.2, AJANTHA APARTMENTS, 40 FEET ROAD, SANJAYANAGAR, BANGALORE. . APPELLANT VS. THE INCOME-TAX OFFICER, WARD-6(3)(1), BANGALORE. . RESPONDENT APPELLANT BY : SHRI H GURUSWAMY, ITP RESPONDENT BY : DR. SHANKAR PRASAD, ADDL. CIT DATE OF HEARING : 9-7-2018 DATE OF PRONOUNCEMENT : -7-2018 O R D E R PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) INTER ALIA ON FOLLOWING GROUNDS:- 1. THE IMPUGNED APPELLATE ORDER DATED 01-11-2017 PASSED BY THE LD. CIT(A), BANGALORE - 7, IS OPPOSED TO LAW, FACTS AND CIRCUMSTANCES OF THE CASE. 2. THE LD. CIT(A) HAS ERRED IN PASSING THE IMPUGNED APPELLATE ORDER EX-PARTE WITHOUT PROVIDING SUFFICIE NT OPPORTUNITY TO THE APPELLANT TO REPRESENT HIS CASE ON MERITS. 3. THE LD. CIT(A) HAS ERRED IN PASSING THE EX-PARTE APPELLATE ORDER WITHOUT APPRECIATING THE APPELLANT' S ITA NO.2049/B/18 2 PHYSICAL INFIRMITY WHICH PREVENTED THE APPELLANT TO APPEAR ON 26-10-2017 IN VIEW OF THE PHYSICAL DISABI LITY WHICH RENDERED HIM BED RIDDEN OVER A PERIOD OF MORE THAN 4 YEARS. 4. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND AND DELETE ANY OF THE GROUNDS AT THE TIME OF HEARING. FOR THESE AND OTHER GROUNDS THAT MAY BE URGED AT TH E TIME OF HEARING, THE APPELLANT RESPECTFULLY PRAYS THAT Y OUR HON'BLE AUTHORITY MAY BE PLEASED TO PASS ORDERS SET TING ASIDE THE EX-PARTE APPELLATE ORDER DTD: 01-11-2017 DIRECTING THE LD. CIT(A) TO ADJUDICATE THE APPEAL O N MERITS IN THE INTEREST OF NATURAL JUSTICE AND FURTH ER BE PLEASED TO PASS SUCH OTHER ORDERS GRANTING SUCH OTH ER RELIEF THAT YOUR HON'BLE AUTHORITY MAY DEEM FIT IN THE INTEREST OF EQUITY AND JUSTICE. 2. DURING THE COURSE OF HEARING, IT HAS BEEN PO INTED OUT THAT THE APPEAL IS FILED LATE BY 159 DAYS. THE ASSESSEE HAS FILED AN A PPLICATION FOR CONDONATION OF DELAY ON THE GROUND THAT HE WAS HOSP ITALIZED FOR A LONG TIME AND ON ACCOUNT OF ILLNESS, HE WAS NOT ABLE TO MOVE AND COULD NOT CONTACT HIS PROFESSIONAL FOR FILING THE APPEAL. A MEDICAL C ERTIFICATE IS PLACED ON RECORD IN SUPPORT OF HIS CONTENTION. 3. AFTER HAVING CAREFULLY EXAMINED THE MEDICAL C ERTIFICATE, WE FIND THAT THE ASSESSEE WAS SUFFERING FROM MAJOR PHYSICAL STRU CTURAL AILMENTS AND HAS UNDERGONE AN OPERATION FOR A FRACTURE NECK FEMUR ST RUCTURE OF THE RIGHT HIP IN THE YEAR 2013-14 AND SINCE THEN HE WAS UNABL E TO WALK FREELY ON HIS OWN AND HE WAS CONTINUOUSLY ON TREATMENT AND WAS AD VISED BED REST. ON ACCOUNT OF HIS ILLNESS, HE COULD NOT PAY ATTENTION WITH REGARD TO FILING OF THE APPEAL. SINCE THERE IS A REASONABLE CAUSE FOR T HE DELAY IN FILING THE APPEAL, I CONDONE THE DELAY AND ADMIT THE APPEAL F OR HEARING. 4. SO FAR AS MERIT IS CONCERNED, I FIND THAT TH E CIT(A) HAS DECIDED THE APPEAL EX-PARTE WITHOUT AFFORDING PROPER OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. THOUGH, CIT(A) HAS RECORDED IN HIS ORDER THAT THE NOTICE WAS SENT ITA NO.2049/B/18 3 TO THE ASSESSEE BUT NOTHING SPECIFIED IN THE ORDER WITH REGARD TO VALID SERVICE OF NOTICE TO THE ASSESSEE. IN THESE CIRCU MSTANCES, I AM OF THE VIEW THE MATTER MAY BE SENT BACK TO CIT(A) FOR ADJUDICA TION OF THE APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, I SET ASIDE THE ORDER OF THE CIT(A) AN D RESTORE THE MATTER TO THE FILE OF THE CIT(A) FOR ADJUDICATION AFTER AFFOR DING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2018 . SD/- (SUNIL KUMAR YADAV) JUDICIAL MEMBER BANGALORE DATED : 13/7/2018 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVATE SECRET ARY, ITAT, BANGALORE ITA NO.2049/B/18 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 RE GISTRAR 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. ..