Shri. v. Ramamurthy, Bangalore V. ITO, Bangalore

ITA 223/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9505 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G RAMESHA
• Assessee Lawyers: A SHANKAR
• Keywords: Opportunity of being heard; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH C, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER (SMC) ITA NOS.223 TO 225(BANG) 2016 (ASSESSMENT YEARS : 2006 07 TO 2008 09) SHRI V. RAMAMURTHY, NO. 186/33, 5 TH MAIN, 14 TH CROSS, VYALIKAVAL, BANGALORE -560 003 TAN NO. ACZPR8705L APPELLANT VS THE INCOME TAX OFFICER, WARD 6 (3), BANGALORE RESPONDENT ITA NOS.226 TO 228(BANG) 2016 (ASSESSMENT YEARS : 2006 07 TO 2008 09 ) SHRI V. R. SHEKAR, NO. 186/33, 5 TH MAIN, 14 TH CROSS, VYALIKAVAL, BANGALORE -560 003 TAN NO. ASRPS5587R APPELLANT VS THE INCOME TAX OFFICER, WARD 6 (3), BANGALORE RESPONDENT ITA NOS.229 TO 231(BANG) 2016 (ASSESSMENT YEARS : 2006 07 TO 2008 09 ) SMT. V. R, CHANDRALEKHA, NO. 186/33, 5 TH MAIN, 14 TH CROSS, VYALIKAVAL, BANGALORE -560 003 TAN NO. ACVPC5329F APPELLANT VS THE INCOME TAX OFFICER, WARD 6 (3), BANGALORE RESPONDENT ITA NOS.232 TO 234(BANG) 2016 (ASSESSMENT YEARS : 2006 07 TO 2008 09 ) SMT. R. S. RADHIKA, NO. 186/33, 5 TH MAIN, 14 TH CROSS, VYALIKAVAL, BANGALORE -560 003 TAN NO. AGFPR8101A APPELLANT VS THE INCOME TAX OFFICER, WARD 6 (3), BANGALORE RESPONDENT ASSESSEE BY : SHRI A. SHANKAR, ADVOCATE REVENUE BY : SHRI G. RAMESHA, JCIT ITA NOS.223 TO 234(BANG)2016 2 DATE OF HEARING : 04-08-2016 DATE OF PRONOUNCEMENT : 04-08-2016 O R D E R PER SHRI A.K.GARODIA, AM ALL THESE TWELVE APPEALS ARE FILED BY FOUR DIFFERE NT BUT RELATED ASSESSEES FOR THE ASSESSMENT YEARS 2006-07 TO 2008 09. SINCE COMMON ISSUES ARE INVOLVED IN ALL THESE APPEALS, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEAR NED AR OF THE ASSESSEE THAT ALL THESE TWELVE ORDERS OF THE LEARNE D CIT (A) WERE PASSED EX PARTE QUA THE ASSESSEE BECAUSE THESE ASSESSEES COUL D NOT MAKE COMPLIANCE BEFORE LEARNED CIT (A) SINCE THERE WAS FAMILY DISPU TES GOING ON DURING THAT PERIOD AND THEREFORE, IN THE INTEREST OF JUSTICE, T HE ENTIRE MATTER IN ALL THESE CASES MAY BE RESTORED BACK TO CIT (A) FOR FRESH DEC ISION. IN REPLY, IT WAS SUBMITTED BY THE LEARNED DR OF THE REVENUE THAT SUFFICIENT OPPORTUNITIES WERE PROVIDED BY CIT (A) A ND THEREFORE, NO FURTHER OPPORTUNITY SHOULD BE PROVIDED. IN REJOINDER, IT WA S SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT HE HAS EXPLAINED TH E REASONS FOR EARLIER NON COMPLIANCE BEFORE CIT (A) AND HE UNDERTAKES THAT IF ONE MORE OPPORTUNITY IS PROVIDED, HE WILL ENSURE PROPER COMPLIANCE. 3. I HAVE CONSIDERED RIVAL SUBMISSIONS. CONSIDERIN G THE ENTIRE FACTS, I FEEL IT PROPER TO SET ASIDE ALL THESE ORDERS OF THE LEARNED CIT (A) AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. I WANT TO MAKE IT CLEAR THAT IF THE ASSESSEES DO NOT MAKE PROPER COMPLIANCE AND SEEK AD JOURNMENT WITHOUT ITA NOS.223 TO 234(BANG)2016 3 JUSTIFIABLE REASONS, THE LEARNED CIT (A) MAY AGAIN PASS EX PARTE ORDERS AS PER MATERIALS ON RECORD IF HE DEEMS IT PROPER. I DO NOT MAKE ANY COMMENT ON THE MERIT OF THE ISSUES INVOLVED IN THESE APPEAL S. 4. IN THE RESULT, ALL TWELVE APPEALS OF THE ASSESS EE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (A.K. GARODIA) ACCOUN TANT MEMBER BANGALORE: D A T E D : 05.08.2016 AM* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER, AR, ITAT, BANGALORE ITA NOS.223 TO 234(BANG)2016 4 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 THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO . 8. DATE ON W HICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER DOES 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 RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 THE DATE ON WHICH THE FILE GOES TO THE DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER