Balasaheb Bharamgouda Patil, Belgaum V. Assistant Commissioner of Income-tax,

ITA 221/PUN/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9537 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 05-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE
• Assessee Lawyers: O S PRABHU; ULHAS N KINI
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . . . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NOS. 221 & 222/PUN/2015 / ASSESSMENT YEARS : 2010-11 & 2009-10 B.T. PATIL & SONS BELGAUM CONSTRUCTION PVT. LTD., 4112, PATSON HOUSE, P.B. ROAD, BELGAUM 590 003, KARNATAKA PAN : AAACB7343N . / APPELLANT V/S D CIT, CENTRAL CIRCLE , KOLHAPUR . / RESPONDENT ASSESSEE BY : SHRI ULHAS N. KINI & SHRI O.S. PRAB HU REVENUE BY : SHRI HITENDRA NINAWE / ORDER PER D. KARUNAKARA RAO, AM : THERE ARE TWO APPEALS UNDER CONSIDERATION FOR THE ASSESSMENT YEARS 2009-10 & 2010-11. THEY ARE FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (A)-I & II, KOL HAPUR, DATED 05-01-2015. 2. THE COMMON ISSUE RAISED IN THESE TWO APPEALS RELATE TO ALLOWING OF INTEREST U.S.244A OF THE ACT IN RESPECT OF THE REFU ND RELATABLE TO THE TAXES PAID U/S.140A OF THE ACT. / DATE OF HEARING :08.05.2017 / DATE OF PRONOUNCEMENT: 12.05.2017 2 ITA NOS.221 & 222 /PUN/2015 3. AT THE OUTSET, BRINGING OUR ATTENTION TO THE ORD ER OF CIT(A) AND ALSO GROUND NO.2 MENTIONED IN FORM NO.35 FILED BEFORE TH E CIT(A), THE LD. COUNSEL FOR THE ASSESSEE MENTIONED THAT THE SAID GR OUND NO.2 WAS NOT ADJUDICATED BY THE CIT(A) BY PASSING A SPEAKING ORD ER ON THE SAID GROUND. HE PARTLY ALLOWED THE APPEALS OF THE ASSESSEE IMPLY ING THE DISMISSAL OF THE SAID GROUND NO.2. 4. AFTER HEARING BOTH THE SIDES ON GOING THROUGH TH E FACTS AND ORDERS FILED BEFORE US, IT IS NOTICED THAT GROUND MENTIONE D BELOW WAS NOT ADJUDICATED BY THE CIT(A) IN ACCORDANCE WITH THE PR OVISIONS OF SECTION 250(6) OF THE ACT AND BY PASSING A SPEAKING ORDER O N THE SAME. THE SAID GROUND READ AS UNDER : ON FACT & IN LAW, LD. AO, KOLHAPUR ERRED BY NOT AL LOWING INTEREST U/S.244A ON ILLEGALLY WITHHELD TAX REFUND (INT. ON SELF ASSESSMENT TAX PAID) FROM THE DATE OF REFUND ORDER TILL THE DATE O F ACTUAL PAYMENT. 5. ON PERUSAL OF PARA NOS. 2 TO 5 OF THE ORDER OF C IT(A), WE FIND THE CIT(A) HAS NOT GIVEN THE REASONS AS TO WHY INTEREST U/S.244A WAS NOT ALLOWABLE TO THE ASSESSEE IN RESPECT OF THE TAXES P AID U/S.140A OF THE ACT. THE CIT(A) HAS ALSO NOT CONSIDERED THE JUDICIAL PRE CEDENTS EXISTING ON THE SUBJECT. CONSIDERING THE ABOVE FACTUAL MATRIX OF T HIS CASE, WE ARE OF THE OPINION THAT THIS ISSUE SHOULD BE REMANDED TO THE F ILE OF CIT(A) INVOLVING BOTH THE APPEALS WITH THE DIRECTION THAT A SPEAKING ORDER MUST BE PASSED BY THE CIT(A) ON THE ABOVE REFERRED GROUND RAISED BY T HE ASSESSEE BEFORE HIM. HE SHALL GRANT A REASONABLE OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE IN ACCORDANCE WITH THE PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, GROUND RAISED BY THE ASSESSEE IN BOTH THE APPEALS IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NOS.221 & 222 /PUN/2015 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF MAY, 2017. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE; DATED : 12 TH MAY, 2017. / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// /ASSISTANT REGISTRAR , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A)-I & II, KOLHAPUR 4. CIT-I & II, KOLHAPUR 5. , , B BENCH / DR, ITAT, B BENCH PUNE; 6. / GUARD FILE.