Murudeshwar Ceramics Limited , Bangalore V. The Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore

ITA 2159/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8170 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SUKUMAR
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2159/BANG/2018 ASSESSMENT YEAR : 2006-07 MURUDESHWAR CERAMICS LTD., NO.14, 7 TH FLOOR, NAVEEN COMPLEX, M.G ROAD, BENGALURU-560 001. PAN AABCM 2526 R VS. THE ASST. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI S SUKUMAR, ADVOCATE RESPONDENT BY : SHRI R.N SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 09.07.2019 DATE OF PRONOUNCEMENT : 09.07.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 14/5/2018 PASSED BY LD CITA()-1, BENGALURU AN D IT RELATES TO ASST. YEAR 2006-07. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE ADDITION MADE BY THE AO AND ALSO DIR ECTING HIM TO ENHANCE THE INCOME. ITA NO.2159/BANG/2018 PAGE 2 OF 3 3. WE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE LD CIT(A) HAS PASSED ORDER EX-PARTE, SINCE THE ASSESSEE DID NOT PROPERLY RESPOND BEFORE HIM. HOWEVER, WE NOTICE T HAT THE ASSESSEE APPEARS TO HAVE GIVEN SOME EXPLANATIONS BEFORE HIM. UNDER THE SET OF FACTS, IN THE INTEREST OF NATURAL JUSTICE, WE AR E OF THE VIEW THAT ALL THE ISSUES CONTESTED IN THIS APPEAL MAY BE RESTORED TO THE FILE OF CIT(A) FOR ADJUDICATING THEM AFRESH. ACCORDINGLY W E SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUE S TO HIS FILE FOR ADJUDICATING THEM AFRESH AFTER AFFORDING ADEQUATE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JULY, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 9 TH 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. ITA NO.2159/BANG/2018 PAGE 3 OF 3 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 .. 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. ..