M/s KGP Jewellera , Hubli V. Income Tax Officer Ward-1(2), Davangere

ITA 2150/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9415 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L V BHASKAR REDDY CIT HEARD ON
• Keywords: Set aside

Judgement Text

ITA.2150/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.2150/BANG/2018 (ASSESSMENT YEAR : 2012-13) M/S. KGP JEWELLERS, (FORMERLY KNOWN AS M G JEWELLERS), NO.2337/2, STATION ROAD, HUBBALLI 580 020 .. APPELLANT PAN : AATFM4548G V. INCOME-TAX OFFICER, WARD 1(2), DAVANGERE .. RESPONDENT ASSESSEE BY : SHRI. SANDEEP C, CA REVENUE BY : SHRI. L. V. BHASKAR REDDY, ADDL. CIT HEARD ON : 02.04.2019 PRONOUNCED ON : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE CIT (A), DAVANGERE, DT.12.02.2018, FOR THE ASSE SSMENT YEAR 2012-13, WHEREIN AS MANY AS 16 GROUNDS OF APPEAL HA VE BEEN RAISED BY THE ASSESSEE. ITA.2150/BANG/2018 PAGE - 2 02. AT THE OUT SET IT WAS SUBMITTED BY THE LD. AR F OR THE ASSESSEE THAT THE CIT (A) HAD PASSED AN EX-PARTE ORDER ON TH E REASON OF NON- APPEARANCE ON THE DATE OF HEARING BY THE ASSESSEE. IT WAS SUBMITTED THAT THE NON-APPEARANCE OF THE ASSESSEE ON ACCOUNT OF CERTAIN REASONS WHICH WERE BEYOND THE CONTROL OF THE ASSESS EE AND THE ASSESSEE UNDERTAKES TO APPEAR BEFORE THE CIT (A), I F THE MATTER IS REMANDED BACK TO THE CIT (A) FOR FRESH HEARING. 03. THE LD. DR HAD VEHEMENTLY OPPOSED THE REMANDING BACK OF THE MATTER TO THE CIT (A). 04. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. IN PARA 3 OF THE CIT (A)S ORDER, IT IS MENTIONED THAT THERE WAS NON-COMPLIANCE FROM THE SIDE OF THE ASSES SEE ON THE EARLIER OCCASION WHEN THE MATTER WAS POSTED PRIOR T O 12.12.2018 AND IT WAS ALSO NOTED THAT THE NOTICE WAS SERVED BY RPA D. IN OUR VIEW, THOUGH THE ASSESSEE WAS DUTY-BOUND TO APPEAR BEFORE THE CIT (A) AS AND WHEN CALLED UPON BECAUSE THE APPEAL WAS INSTITU TED BY THE ASSESSEE BEFORE THE CIT (A) AND THE ASSESSEE IS EXP ECTED TO BE VIGILANT IN PURSUING THE APPEAL. NONETHELESS, SINC E THE APPEAL HAS BEEN DECIDED EX-PARTE AND NO DECISION HAS BEEN REND ERED ON MERIT BY THE CIT (A), IN OUR VIEW THE ORDER PASSED BY THE CIT (A) IS REQUIRED TO BE SET ASIDE AND REMANDED BACK TO THE C IT (A) WITH A DIRECTION TO DECIDE THE MATTER ON MERIT. NEEDLESS TO SAY THAT THE CIT (A) SHALL DECIDE THE MATTER WITHIN A PERIOD OF SIX MONTHS FROM THE DATE OF THIS ORDER. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE AND PARTICIPATE ON EACH AND EVERY DATE GIVEN BY THE CIT (A). ITA.2150/BANG/2018 PAGE - 3 05. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH DAY OF APRIL, 2019. SD/- SD/- (JASON P. BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 05. 04.2019 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.