M/s. Oracle Solution Services India Private Limited, Bangalore V. Additional Commissioner Of Income Tax, TDS Range-2, Bangalore

ITA 2069/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7803 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BIJU
• Assessee Lawyers: RESHU AGARWAL
• Keywords: Non passing of speaking order; TDS; Set aside
• Section: 271(1)(c); 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA. NO. 2069 /BANG/201 9 (ASSESSMENT YEAR: 201 0 - 11 ) M/S. ORACLE SOLUTION SERVICES INDIA PVT. LTD., VENUS BLOCK, PHASE 2C, 6 TH TO 9 TH FLOOR, PRESTIGE TECHNOLOGY PARK, SARJAPUR, MARATHAHALLI RING ROAD, BANGALORE - 560 087 PAN: AAACE4354L VS. ADDL. COMMISSIONER OF INCOME TAX , TDS, RANGE 2, BANGALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY: MS. RESHU AGARWAL, CA REVENUE BY: SHRI M.K. BIJU, ADDL. CIT (D.R) DATE OF HEARING : 07.01.2020 DATE OF PRONOUNCEMENT : 22.01 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 10 , BANGALORE PASSED UNDER SECTION 271(1)(C) AND 250 OF THE INCOME TAX ACT, 1961. 2 ITA NO. 2069/BANG/2019 2. AT THE TI ME OF HEARING, THE LDAR OF TH E ASSESSEE FILED A DJOURNMENT APPLICATION BUT THE SAM E WAS REJECTED AND THE APPEAL WAS HEARD. THE ASSESSEE HAS CHALLENGED THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT , WHICH WAS CONFIRMED BY THE CIT(APPEALS). AT THE TIME OF HEARING, THE LEARNED AUTHORIZED RE PRESE NTATIVE HAS ARGUED THE GROUND OF APPEAL NO.4.1 AND EMPHASIZED THAT THE CIT ( APP EALS) HAS NOT CONSIDERED THE ASSESSEE SUBMISSIONS AND PASSED NON SPEAKING ORDER. FURTHER THE PENALTY ORDER PASSED IS BARRED BY LIMITATION. WHEREAS THE LEARNED DEPARTMENTAL REPR ESENTATIVE SUPPORTED THE ORDERS OF CIT(APPEALS). 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE LEARNED AUTHORIZED REPRESENTATIVE HAS RESTRICTED THE ARGUMENTS ON NON CONSIDERATION OF SU BMISSIONS OF THE ASSESSEE BY THE CIT ( APP EALS) AND LIMITATION OF PASSING PENALTY ORDER . WHEN A QUERY WAS RAISED BY THE B ENCH TO LDDR , WITH RESPECT TO THE FINDINGS , ON LIMITATION OF LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT, THE LD. DR COULD NOT POINT OUT THE OBSERVATIONS OF THE CIT(APPEALS) ON THIS GROUND OF APPEAL RAISED BY THE ASSESSEE. HENCE, WE CONSIDERING THE SUBMISSIONS AND FACTS ARE OF THE OPINION THAT THE REVENUE WILL NOT BE AT A LOSS IF ONE MORE OPPORTUNITY IS PROVIDED TO THE ASSES SEE. ACCORDINGLY, IN THE INTERE S T OF JUSTICE, WE SET ASIDE THE ORDER OF CIT ( APPEALS) AND R ESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT ( APPEALS) FOR ADJUDICATION AFRESH AND THE ASSESSEE SHOULD BE PROVIDED ADEQ UATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN SUBMITTING THE 3 ITA NO. 2069/BANG/2019 INFO RMATION FOR EARLY DISPOSAL OF THE APPEAL AND ALLOW THE GROUNDS OF APPEAL OF ASSESSEE FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE ASSESSEE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D JAN., 2020 . S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 2 .01. 2020 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE