Shri Rudolph Mascarenhas , Chikkamagaluru V. The Assistant Commissioner of Income Tax Circle-1 , Hassan

ITA 2148/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7181 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 09-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N PRAKASH
• Assessee Lawyers: PREETHI S PATEL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 2148 / BANG/201 8 ASSESSMENT YEAR : 2 0 1 4 - 1 5 SHRI RUDOLPH MASCARENHAS, KOLARKHAN ESTATE, SANGAMESHWAR POST, VIA BALEHONNUR, CHICKMAGALUR DIST. 577 136. PAN: ACZPM3350N VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, HASSAN. APPELLANT RESPONDENT ASSESSEE BY : SMT. PREETHI S. PATEL, ADVOCATE R EVENUE BY : SHRI T.N. PRAKASH, ADDL. CIT (DR) DATE OF HEARING : 0 4 .0 4 .2019 DATE OF PRONOUNCEMENT : 10. 0 4 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME- TAX (APPEALS), MYSORE U/S. 134(3) OF IT ACT. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1. THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), MYSURU, IS OPPOSED TO LAW AND FACTS OF THE CASE. 2. THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), MYSURU, IS PASSED IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE IS AB- INITIO-VOID. 3. THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS), MYSURU, ERRED IN NOT ADMITTING ADDITIONAL GROUNDS OF APPEAL FILED BY THE APPELLANT AND WITHOUT ANY MATERIAL HELD THAT THE ADDITIONAL GROUNDS FILED ARE SUPERFLUOUS. 4. THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS),MYSURU, OUGHT TO HAVE HELD THAT THE SALE OF SILVER OAK TREES WILL NOT AMOUNT TO TAXABLE LONG TERM CAPITAL GAINS. 5. THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS), MYSURU, OUGHT ITA NO. 2148/BANG/2018 PAGE 2 OF 3 TO HAVE HELD THAT THE INCOME ARISING ON THE SALE OF SILVER OAK TREES IS EXEMPT FROM TAX. 6. ALTERNATIVELY AND WITHOUT PREJUDICE THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS), MYSURU, OUGHT TO HAVE HELD THAT THE COMPUTATION OF CAPITAL GAINS IS NOT IN ACCORDANCE WITH THE LAW. 7. THE APPELLANT CRAVES FOR LEAVE TO ADD TO DELETE FROM OR AMEND THE GROUNDS OF APPEAL. 3. BEFORE WE GO INTO THE MERITS OF THE CASE, LD. AR SUBMITTED THAT THE CIT(A) HAS PASSED EX-PARTE ORDER AS NONE APPEARED ON DATE OF HEARING WHEREAS THE ASSESSEE HAS FILED THE SUBMISSIONS BEFORE CIT(A) AND LETTER OF ADJOURNMENT FILED ON 30.10.2017 AND THEREFORE THE LD. AR PRAYED FOR AN OPPORTUNITY OF HEARING OF THE CASE. 4. CONTRA, THE LD. DR SUPPORTED THE ORDER OF CIT(A). WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER OF CIT(A), WE FOUND THAT CIT(A) HAS GRANTED DATE OF HEARING ON 30.10.2017 WHEREAS THE ASSESSEE HAS FILED THE ADJOURNMENT LETTER ON 30.10.2017 PRAYING FOR ADJOURNMENT. BUT THIS FACT WAS NOT BROUGHT ON RECORD BEFORE CIT(A) AND THEREFORE CIT(A) HAS PASSED THE ORDER CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFICER. SINCE THE LD. AR PRAYED FOR AN OPPORTUNITY BE PROVIDED AS ASSESSEE HAS GOOD CASE ON MERITS. WE IN THE INTEREST OF SUBSTANTIAL JUSTICE AND TO MEET THE ENDS OF JUSTICE, RESTORE THIS ENTIRE ISSUE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION AND ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY AND ASSESSEE SHALL COOPERATE IN SUBMITTING THE INFORMATION AND WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (ARUN KUMAR GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 10 TH APRIL, 2019. /MS/ ITA NO. 2148/BANG/2018 PAGE 3 OF 3 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.