Assistant Commissioner of Income-Tax, Bangalore V. M/s. Multi Sahajaa Builders, Bangalore

ITA 233/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7413 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K BIJU J
• Assessee Lawyers: N NAGARAJU
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 2 3 3 /BANG/201 7 ASSESSMENT YEAR : 20 12 - 13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), BANGALORE. VS. M/S. MULTI SAHAJAA BUILDERS, NO. 687, 1ST FLOOR, MULTI MERIDIAN APARTMENTS, CBI MAIN ROAD, GANGA NAGAR, BANGALORE 560 032. PAN: AAMFM5111C APPELLANT RESPONDENT ASSESSEE BY : SHRI N. N AGARAJU , ADVOCATE REVENUE BY : SHRI M. K. BIJU , J CIT (DR) DATE OF HEARING : 1 0 . 10 .201 7 DATE OF PRONOUNCEMENT : 31.1 0 .2017 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS IS A REVENUES APPEAL DIRECTED AGAINST THE OR DER OF CIT (A) 6, BENGALURU DATED 18.11.2016 FOR ASSESSMENT YEAR 2012-13. 2. AS PER GROUND NO. 2, THE GRIEVANCE OF THE REVENU E IS THIS THAT THE LEARNED CIT (A) HAS ADMITTED ADDITIONAL EVIDENCE WITHOUT CALLIN G FOR REMAND REPORT FROM THE A. O. AND HENCE, THERE IS CONTRAVENTION OF RULE 46A (3). 3. IN THE COURSE OF HEARING, BOTH SIDES AGREED THAT IN THE FACTS OF THE PRESENT CASE, THE MATTER MAY BE RESTORED TO CIT (A) FOR FRESH DEC ISION AFTER OBTAINING REMAND REPORT FROM THE A. O. ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT (A) AND RESTORED THE MATTER BACK TO CIT (A) FOR FRESH DECIS ION AFTER OBTAINING REMAND REPORT FROM THE A. O. AND THEN AFTER PROVIDING ADEQ UATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. ITA NO.233/BANG/2017 PAGE 2 OF 2 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNT ANT MEMBER BANGALORE, DATED, THE 31 ST OCTOBER, 2017. /MS/ COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.