Naveen Mechanised Construction Company Private Limited , Bangalore V. The Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore

ITA 2157/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9468 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.2157 & 2158/BANG/2018 ASSESSMENT YEARS : 2008-09 & 2009-10 NAVEEN MECHANIZED CONSTRUCTION CO. PVT. LTD., NO.14, 7 TH FLOOR, NAVEEN COMPLEX, M.G ROAD, BENGALURU-560 001. PAN :AAACN7334 J VS. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI H.S KUMAR, ADVOCATE RESPONDNET BY : SHRI R.N SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 03.07.2019 DATE OF PRONOUNCEMENT : .07.2019 O R D E R PER BENCH:- THE ASSESSEE HAS FILED BOTH THE APPEALS CHALLENGIN G THE EX-PARTE ORDER DATED 11/5/2018 PASSED BY LD CIT(A)-11, BENGA LURU AND THEY RELATE TO ASST. YEARS 2008-09 AND 2009-10. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMIT TED THAT THE ASSESSEE COULD NOT APPEAR BEFORE LD CIT(A) ON ACCOU NT OF MIS- COMMUNICATION. HOWEVER, THE LD CIT(A) HAS PROCEEDE D TO DISPOSE OF THE APPEALS EX-PARTE AND DISMISSED THE APPEALS. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE MAY BE PROVIDE D WITH AN OPPORTUNITY ITA NO.2157 & 2158/BANG/2018 PAGE 2 OF 3 TO PRESENT ITS CASE BEFORE THE LD CIT(A). ACCORDING LY HE PRAYED THAT ALL THE ISSUES IN BOTH THE APPEALS MAY BE RESTORED BACK TO THE FILE OF THE LD CIT(A). 3. WE HAVE HEARD THE LD DR AND PERUSED THE RECORD. WE NOTICED THAT THE LD CIT(A) HAS PASSED THE ORDER EX-PARTE DUE TO NON APPEARANCE OF THE ASSESSEE BEFORE HIM. THE ASSESSEE SEEKS AN OPPORTUN ITY TO PRESENT ITS CASE BEFORE LD CIT(A). HENCE, IN THE INTEREST OF NA TURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD CIT(A). ACCORDINGLY WE SET ASIDE THE ORDERS PASSED BY LD CIT(A) IN BOTH THE YEARS UNDER CONSIDE RATION AND RESTORE ALL THE ISSUES IN BOTH THE APPEALS TO HIS FILE FOR ADJU DICATING THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSES SEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JULY, 2019. SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, JULY, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE.