M/s Shalini Resorts & Hotels Limited , Bangalore V. The Income Tax Officer Ward-6(1)(2), Bangalore

ITA 2237/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7145 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Opportunity of being heard; TDS; Set aside

Judgement Text

ITA N O .2237 ( B)/201 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA NO. 2237 (BANG)/201 8 (ASSESSMENT YEAR : 20 0 0 - 2001 ) M/ S SHALINI RESORTS & HOTELS LTD., NO.164, 1ST BLOCK, RMV 2 ND STAGE, BANGALORE - 560 0 94 PAN NO. AA JCS1190D APPELLANT VS THE INCOME TAX OFFICER , WARD - 6(1)(2), BANGALORE RESPONDEN T APPELLANT BY : S HRI S.V.RAVISHANKAR, ADVOC A TE RE VENUE BY : SHRI R.N.SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 24 - 07 -- 2019 DATE OF PRONOUNCEMENT : 26 - 07 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 13/11/17 PASSED BY LD. CIT (A) - 6, BANGALORE. 2. AT THE OUTSET LD.AR SUBMITTED THAT, NONE APPEARED ON BEHALF OF ASSESSEE BEFORE LD.CIT(A) AS NOTICES WERE NOT RECEIVED BY ASSESSEE INTIMATING DATE OF HEARING. HE SUBMITTED THAT ASSESSEE HAD SHIFTED FROM ITS ORIGINAL ADDRESS AS MENTIONED IN PAN DETAILS AND ACCORDINGLY THE SAME WAS NOT INTIMATED TO ITA N O .2237 ( B)/201 8 2 LD.AO. UNDER SUCH CIRCUMSTANCES ASSESSEE HAS NOT RECEIVED ANY NOTICE OF EARRIN GS. LD.AR REQUESTED FOR APPEAL TO BE SET - ASIDE TO LD.AO. 3. LD.DR SUBMITTED THAT SEVERAL NOTICES WERE ISSUED TO ASSESSEE AT THE ADDRESS OF AVAILABLE ON RECORD AS HAS BEEN MENTIONED IN THE APPELLATE ORDER. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH S IDES AND LIGHT OF RECORDS PLACED BEFORE US. ADMITTEDLY ASSESSEE HAS FAILED TO COMPLY WITH THE REQUIREMENT OF INTIMATING ITS CURRENT ADDRESS TO LD. AO DUE TO WHICH THE NOTICES ISSUED BY LD. CIT (A) COULD NOT BE SERVED UPON ASSESSEE. IT CANNOT BE CONSIDERED I NADVER TENT ERROR ON BEHALF OF ASSESSEE, S INCE ASSESSEE IS ASSESSED TO INCOME TAX REGULARLY. 5. HOWEVER AT THE SAME TIME J USTICE MUST BE RENDERED TO ASSESSEE AND THEREFORE WE ARE INCL INED TO SET ASIDE THIS ISSUE TO LD. CIT (A) TO DECIDE THE APPEAL ON MERITS AFTER CONSIDERING SUBMISSIONS ADVANCED BY ASSESSEE. WE DIRECT LD.CIT (A) TO ISSUE NOTICE OF HEARING TO ASSESSEE SUBJECT TO PAYMENT OF COST OF RS.5000 / - TO KARNATAKA CHIEF MINISTERS RELIEF FUND. ASSESSEE SHALL FU RNISH RECEIPT ALONG WITH AN AFFIDAVIT IN THE OFFICE OF LD.CIT (A). ASSESSEE IS DIRECTED TO UPDATE CURRENT ADDRESS IN PAN AND INTIMATE LD.CIT(A)/AO REGARDING THE SAME. LD.CIT (A) SHALL GIVE ASSESSEE AN OPPORTUNITY OF BEING HEARD AS PER LAW. ASSESSEE SHALL FILE ALL REQUISITE DETAILS AS REQUIRED BY LD. CIT (A) IN ORDER TO DISPOSE OF THE APPEAL ON MERITS. ITA N O .2237 ( B)/201 8 3 ACCORDINGLY GROUND RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPO SES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 - 07 - 2019. SD/ - SD/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTAN T MEMBER JUDICIAL MEMBER DATED: 26 - 07 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORD ER ASST. REGISTRAR