Sri Kumar Reddalaplle Venkatesh , Bangalore V. Income Tax Officer Ward-13(4), Bangalore

ITA 212/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4917 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Assessee Lawyers: V SRINIVASAN
• Keywords: Principle of natural justice; Set aside
• Section: 143(3); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NOS.212 & 213/BANG/2019 ASSESSMENT YEAR : 2009-10 & 2010-11 SHRI KUMAR REDDALAPLLE VENKATESH, 57, SHAKTINILAYAM, CHURCH ROAD, MV EXTENSION, HOSKOTE, BENGALURU-562 114. PAN ADNPV 4009 N VS. THE INCOME-TAX OFFICER, WARD-13(4), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 06.11.2019 DATE OF PRONOUNCEMENT : 06.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST THE ORDERS PASSED BY LD CIT(A)-V, BENGALURU AND THE Y RELATE TO THE ASST. YEARS 2009-10 AND 2010-11. 2. WE NOTICED FROM THE ORDERS PASSED BY LD CIT(A), THAT THE FIRST APPELLATE AUTHORITY WAS CONSTRAINED TO PASS ORDER E X-PARTE AGAINST THE ASSESSEE, SINCE NONE APPEARED BEFORE HIM. THE LD AR SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD CI T(A) FOR REASONS BEYOND HIS CONTROL AND ACCORDINGLY PRAYED THAT THE ASSESSEE MAY BE ITA NOS.212 & 213 /BANG/2019 PAGE 2 OF 4 PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS C ASE BEFORE LD CIT(A). 3. ON THE CONTRARY THE LD DR SUBMITTED THAT THE ASS ESSEE DID NOT APPEAR EVEN BEFORE AO .AND HENCE THE AO WAS CON STRAINED TO PASS ORDER EX-PARTE FOR ASST. YEAR 2009-10. HE SUBM ITTED THAT THE ASSESSEE DID NOT FURNISH DETAILS CALLED FOR BY THE AO IN AY 2010-11 ALSO. ACCORDINGLY HE SUBMITTED THAT THE ASSESSEE I S NON-COOPERATIVE IN NATURE AND ACCORDINGLY PRAYED THAT THE ORDER PAS SED BY LD CIT(A) SHOULD BE UPHELD. 4. I HEARD THE RIVAL CONTENTIONS AND PERUSED THE RE CORD. I NOTICED THAT THE AO HAS PASSED TO THE BEST OF HIS J UDGMENT U/S 144 OF THE ACT IN ASST. YEAR 2009-10. HOWEVER THE AO P ASSED THE ORDER U/S 143(3) FOR ASST. YEAR 2010-11, SINCE THE ASSESS EE WAS REPRESENTED BY A C.A. AS POINTED OUT BY LD D.R, THE ASSESSEE HAS NOT FURNISHED THE DETAILS BEFORE AO IN AY 2010-11. AS NOTICED EARLIER, THE ASSESSEE HAS NOT APPEARED BEFORE THE L D CIT(A) IN BOTH THE YEARS. THESE FACTS SHOW THAT THE ASSESSEE WAS NOT COOPERATING WITH THE TAX AUTHORITIES. HOWEVER, THE LD AR HAS S UBMITTED THAT THE ASSESSEE WOULD BE COOPERATING WITH THE LD CIT(A) FO R EXPEDITIOUS DISPOSAL OF THE APPEALS. ACCORDINGLY, IN THE INTER EST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT( A). CONSIDERING THE CONDUCT OF THE ASSESSEE, I AM OF THE VIEW THAT THE ASSESSEE SHOULD BE IMPOSED COST. ACCORDINGLY I IMPOSE A COS T OF RS.2000/- (RUPEES TWO THOUSAND) FOR EACH OF THE YEARS UNDER C ONSIDERATION, WHICH SHALL BE PAID TO THE CREDIT OF THE INCOME-TAX DEPARTMENT AS ITA NOS.212 & 213 /BANG/2019 PAGE 3 OF 4 OTHER FEES WITHIN ONE MONTH FROM THE DATE OF RECE IPT OF THIS ORDER OF THE TRIBUNAL. SUBJECT TO THE PAYMENT OF ABOVE S AID COST, I SET ASIDE THE ORDERS PASSED BY LD CIT(A) IN BOTH THE YE ARS UNDER CONSIDERATION AND RESTORE THEM TO HIS FILE FOR DISP OSING THE APPEALS ON MERITS. I ALSO DIRECT THE ASSESSEE TO FULLY COOP ERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEALS. 5. IN THE RESULT, BOTH THE APPEAL OF THE ASSESS EE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 6 TH NOVEMBER, 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NOS.212 & 213 /BANG/2019 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. DICTATION NOTE ENCLOSED 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. .. 14. DICTATION NOTE ENCLOSED