M/s Arattukulam Infrastructure Constructions Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

ITA 223/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3935 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Keywords: Opportunity of being heard; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER S.P. NO. 119/BANG/2019 (IN ITA NO. 223/BANG/2019) & ITA NO. 223/BANG/2019 ASSESSMENT YEAR : 20 1 5 - 1 6 M/S. ARATTUKULAM INFRASTRUCTURE CONSTRUCTIONS PVT. LTD., # 106/A, 1 ST MAIN ROAD, BEHIND RAHEJA ARCADE, KORAMANGALA INDUSTRIAL AREA, BANGALORE 560 034. PAN: AAHCA5939Q VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) (1), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI NARENDRA SHARMA, ADVOCATE REVENUE BY : SMT. R. PREMI, JCIT (DR) DATE OF HEARING : 15 . 1 1 .2019 DATE OF PRONOUNCEMENT : 28 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THE STAY PETITION SEEKING STAY OF OUTSTANDING DEMAND OF RS. 69,00,240/- FOR ASSESSMENT YEAR 2015-16. 2. IN COURSE OF HEARING OF THE STAY PETITION, IT WAS POINTED OUT BY THE LD. AR OF ASSESSEE THAT THE IMPUGNED ORDER OF LD. CIT(A) IS EX-PARTE QUA THE ASSESSEE. IT WAS ALSO SUBMITTED THAT THE NOTICES ISSUED BY LD. CIT(A) WERE NOT SERVED ON THE ASSESSEE. HE ALSO SUBMITTED THAT EVEN IN THIS EX-PARTE ORDER, THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT AND HE HAS SIMPLY DISMISSED THE APPEAL IN LIMINE. AT THIS JUNCTURE, THE BENCH PUT FORWARD THIS PROPOSITION THAT UNDER THESE FACTS, THE APPEAL OF THE ASSESSEE ITSELF CAN BE DECIDED AND THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION. THE S.P. NO. 119/BANG/2019 (IN ITA NO. 223/BANG/2019) & ITA NO. 223/BANG/2019 PAGE 2 OF 2 LD. AR OF ASSESSEE AGREED TO THIS PROPOSITION PUT FORWARD BY THE BENCH. IN REPLY, IT WAS SUBMITTED BY LD. DR OF REVENUE THAT IT IS NOTED BY LD. CIT(A) THAT IN ADDITION TO SENDING NOTICES TO ASSESSEE THROUGH THE POSTAL DEPARTMENT, THE NOTICES WERE ALSO SENT TO ASSESSEE BY EMAIL. BUT STILL THE ASSESSEE NEITHER APPEARED NOR SOUGHT FOR ADJOURNMENT. HENCE THE MATTER SHOULD NOT BE RESTORED BACK TO THE FILE OF LD. CIT(A) AND HIS ORDER SHOULD BE CONFIRMED. BUT NO SUBMISSION WAS MADE BY HIM ON THIS ASPECT AS TO WHY LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT EVEN IN THIS EX-PARTE ORDER PASSED BY HIM. 3. IN VIEW OF THE FACTS DISCUSSED ABOVE, WE FEEL IT PROPER TO SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE BACK THE MATTER TO HIS FILE FOR A DECISION ON MERIT AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE AND AS A CONSEQUENCE OF THIS DECISION, THE STAY PETITION FILED BY THE ASSESSEE DOES NOT SURVIVE AND IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES WHEREAS THE STAY PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 28 TH NOVEMBER, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.