Mr. Syed Jaffer, Bangalore V. Income Tax Officer, Ward- 1(2)(2), Bangalore

ITA 2234/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2416 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 21-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2234/BANG/2019 ASSESSMENT YEAR : 2013 14 SHRI SYED JAFFER, NO.143, 2HM, EAST OF NGEF, KASTURI NAGAR, BENGALURU-560 043. PAN AESPJ 6413 Q VS. THE INCOME TAX OFFICER, WARD-1(2)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 19-11-2020 DATE OF PRONOUNCEMENT : 27-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 30/07/2019 PASSED BY LD.CIT(A)-1, BANGALORE F OR ASSESSMENT YEAR 2013-14. PAGE 2 OF 4 ITA NO.2234/BANG/2019 2. BEFORE US, NONE APPEARED ON BEHALF OF ASSESSEE, NOR HAS FILED ANY APPLICATION SEEKING ADJOURNMENT. 3. ON PERUSAL OF RECORDS PLACED BEFORE US, WE NOTE THAT, ASSESSEE FAILED TO APPEAR BEFORE LD.AO DURING ASSES SMENT PROCEEDINGS, AS WELL AS BEFORE LD.CIT(A). HOWEVER, IT IS NOTED THAT, APPEAL WAS FILED IN TIME BEFORE LD.CIT(A). WE NOTE THAT ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL AGAINST ORDER PASSED BY LD.CIT(A) IN TIME. LD.CIT(A) ISSUED SEVERAL NOTICES TO ASSESSEE WHICH WAS NOT ATTENDED. 4. WE NOTE THAT, LD.CIT(A) IN IMPUGNED ORDER HAS RE CORDED REGISTERED ADDRESS OF ASSESSEE TO BE: 1432, HM NGEF LAYOUT, KASTURI NAGAR, BANGALORE ROOM , 5600043. 5. BUT IN FORM 35, ASSESSEE MENTIONED THE ADDRESS T O BE: FLAT NO.143, 2HM, EAST OF NGEF, KASTURI NAGAR, BANG ALORE, 560043. 6. DUE TO DIFFERENCE IN THE MANNER IN WHICH THE ADD RESS WAS MENTIONED, THE NOTICE MAY NOT HAVE BEEN SERVED AT T HE RIGHT ADDRESS. WE THEREFORE ARE OF THE VIEW THAT ISSUES O N MERITS MUST BE RE VISITED BY LD.CIT(A). LD.CIT(A) IS DIRECTED T O ISSUE NOTICE OF HEARING AT THE ADDRESS MENTIONED IN FORM 35. HE SHA LL CALL FOR ALL DETAILS/EVIDENCES IN RESPECT OF UNSECURED LOANS AND CARRY OUT VERIFICATION IN ACCORDANCE WITH LAW. ASSESSEE IS DI RECTED TO ATTEND THE NOTICE OF HEARING ISSUED BY LD.CIT(A) EITHER HI MSELF OR THROUGH AN AUTHORIZED REPRESENTATIVE. ASSESSEE IS D IRECTED TO PROVIDE ALL RELEVANT DETAILS IN RESPECT OF ADDITION UNDER CHALLENGE. PAGE 3 OF 4 ITA NO.2234/BANG/2019 NEEDLESS TO SAY THAT, LD.CIT(A) SHALL GIVE PROPER O PPORTUNITY OF BEING HEARD TO ASSESSEE IN ACCORDANCE WITH LAW. ACCORDINGLY, GROUNDS RAISED BY ASSESEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOV, 2020 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 27 TH NOV, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE