Mr.Nanjunda Renuka Aradhya , Bangalore V. The Assistant Commissioner of Income TAx Circle-7(2)(1), Bangalore

ITA 2213/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2500 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 20-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2213 & 2214/BANG/2017 ASSESSMENT YEAR : 2013 14 MR. NANJUNDA RENUKA ARADHYA, #81, BDA SHOPPING COMPLEX, 2 ND FLOOR, 6 TH MAIN, 14 TH SECTOR, HSR LAYOUT, BENGALURU-560 102. PAN ADDPA 2975 Q VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-7(2)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI NONE RESPONDENT BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 05-11-2020 DATE OF PRONOUNCEMENT : 25-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAS BEEN FILED BY ASSESSEE AGAINST QUANTUM AND PENALTY ORDERS DATED 15/09/2017 AND 18/09/2017 RESPECTIVELY PASSED BY LD.CIT(A)-7, BANGALORE FOR A SSESSMENT YEAR 2013-14. 2. WE NOTE THAT ASSESSMENT ORDER PASSED IN QUANTUM PROCEEDING WITHOUT HEARING ASSESSEE AS NONE HAD APP EARED PAGE 2 OF 4 ITA NO.2213/BANG/2017 BEFORE LD.AO. WE NOTE THAT EVEN THE PENALTY ORDER PASSED BY LD.AO IS WITHOUT HEARING ASSESSEE AS NONE HAD APPEA RED. 3. BEFORE LD.CIT(A) ALSO ASSESSEE WAS NOT REPRESENT ED BY ANY ONE. 4. WE NOTE THAT BEFORE LD.CIT(A), APPEAL WAS FILED AGAINST ORDER PASSED UNDER SECTION 144 WITH A DELAY, WHICH WAS NO T CONDONED. IN OUR VIEW LD.CIT(A) SHOULD NOT DISMISS APPEAL WIT HOUT DECIDING THE ISSUES ON MERITS. WE THEREFORE CONDONED THE DEL AY OF 152 DAYS IN FILING THE APPEAL BEFORE LD.CIT(A). 5. WE DIRECT LD.CIT(A) TO PASS A DETAILED ORDER ON MERITS HAVING REGARDS TO THE EVIDENCES FILED BY ASSESSEE. ASSESSEE IS ALSO DIRECTED TO FILE ALL REQUISITE DETAILS IN SUPPORT O F ITS CLAIM. 6. WE THEREFORE REMAND BOTH THE APPEALS BACK TO LD. CIT(A) WITH A DIRECTION TO PASS ORDERS AFTER HEARING ASSES SEE IN ACCORDANCE WITH LAW. ACCORDINGLY GROUNDS RAISED BY ASSESSEE IN BOTH THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEALS FILED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOV, 2020 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 25 TH NOV, 2020. /VMS/ PAGE 3 OF 4 ITA NO.2213/BANG/2017 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 ITA NO.2213/BANG/2017 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -11-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -11-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -11-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -11-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -11-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -11-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -11-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS