M/s Vitari Distributors Private Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-12(5), Bangalore

ITA 2268/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2382 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-03-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R E BALASUBRAMANYAM
• Keywords: Principle of natural justice; Reasonable cause
• Section: 143(3); 250; 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 2267 & 2268 /BANG/2018 (ASSESSMENT YEAR S : 20 10 - 11 & 2011 - 12 ) M/S. VITARI DISTRIBUTORS PVT. LTD., NO.350 - 27, 2 ND FLOOR, 6 TH MAIN ROAD, LAKKASANDRA EXTENSION, BANGALORE - 560 030 .APPELLANT VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 12(5), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI R.E. BALASUBRAMANYAM, C.A. REVENUE BY: SHRI PRADEEP KUMAR, CIT (D.R) DATE OF HEARING : 16.03 .20 20. DATE OF PRONOUNCEMENT : 17 .03 .20 20. O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS), MYSORE PASSED UNDER SECTION 143(3) AND 250 OF THE INCOME TAX ACT, 1961 ('THE ACT') FOR THE ASST YEAR 2010 - 11&2011 - 12 . 2 . AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE CIT (APPEALS ) HAS PASSED EXPARTE ORDER S FOR THE ASST YEAR 2010 - 11&2011 - 12 2 ITA NO S . 2267 & 2268 /BANG/2018 WITHOUT CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND PRAYED FOR ONE MORE OPPORTUNITY OF HEA RING TO SUBSTANTIATE THE CASE BEFORE THE APPELLATE AUTHORITY. CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF THE CIT ( APPEALS). 3 . WE HEARD THE RIVAL CONTENTIONS AND P ERUSED THE MATERIAL ON RECORD. ON PER USAL OF THE CIT(APP EALS) ORDER, WE FIND THAT THE ASSESSEE WAS PR OVIDED OPPORTUNITY OF HEARING ON 14.07.2014 . BUT, WHEN A QUERY WAS RAISED TO THE LEARNED AR FOR THE REASONABLE CAUSE AND R EASONS FOR NON - APPEARANCE ON DATE OF HEA RING, THE EXPLANATIONS OF LDAR, THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE AND THEREFORE THE ASSESSEE WAS NOT AWARE OF DATE OF POSTING OF THE APPEAL. C ONSIDERING THE PRINCIPLES OF NATURAL JUSTICE AND THE REASONS ENVISAGED BY LEARNED AR, WE CONSIDER IT APPROPRIATE TO RESTORE THE ENTIRE DIS PUTED ISSUE TO THE FILE OF THE CIT(A) BUT CONSIDERING THE FACTS ON RECORD WITH RESPECT TO NON - APPEARAN CE OF THE ASSESSEE OR AUTHORIZED REPRESENTATIVE IN SPITE OF P OSTING THE CASE IN APPELLATE PR OCEEDINGS . THER EFORE, WE ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE PROVIDED AN OPPORTUNITY OF HEARING WITH PAYMENT OF COST OF RS. 2 ,000/ - TO THE INCOME - TAX DEPARTMENT WITHIN A PERIOD OF ONE MONTH FROM THE DATE OF RECEIPT OF THIS ORDER. SUBJECT TO THE PAYMENT OF ABOVE COST, WE SET - ASIDE THE ORDER OF CIT(A) AND RE STORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT(A) T O ADJUDICATE ON MERITS A FRESH AND PASS A SPEAKING ORDER . FURTHER, THE ASSESSEE SHALL SUBMIT PROOF OF PAYM ENT OF 3 ITA NO S . 2267 & 2268 /BANG/2018 COST WITH TRIBUNAL AND APPELLATE AUTHORITY. IT IS NEVERTHELESS TO MENTION THAT THE C IT(A) SHOULD BE PROVIDE D REASONABLE OPPORTUNITY T O THE ASSESSEE TO FILE DETAILS AND THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE ASSESSEE'S APPEAL S FOR T HE ASST YEAR 2010 - 11&2011 - 12 ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. S D / - S D / - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 7 .03. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE