Suvina Krupal L/R of M l Krupal , Kodagu V. Income Tax Officer Ward-1 , Madikere

ITA 2330/BANG/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0782 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 06-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO. 2330 /BANG/2018 ASSESSMENT YEAR : 20 0 7 - 08 SUVINA KRUPAL L/R OF M L KRUPAL, I B ROAD, SOMWARPET, NORTH COORG, N KODAGU DISTRICT 571 236, G. ROAD. PAN : ACNPK 9093 N VS. INCOME-TAX OFFICER, WARD 1, MADIKERI. APPELLANT RESPONDENT ASSESSEE BY : SHRI. RAVISHANKAR, ADVOCATE REVENUE BY : SHRI. PRIYADARSHI MISHRA, JCIT, SPECIAL RANGE - III DATE OF HEARING : 14 .0 8 .2018 DATE OF PRONOUNCEMENT : 05 . 10 .2018 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), INTER ALIA, ON FOLLOWING GROUNDS: 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX APPEALS, PASSED UNDER SECTION 250 OF THE ACT IN SO FAR AS IT IS AGAINST THE APPELLANT IS OPPOSED TO LAW, EQUITY, WEIGHT OF EVIDENCE, PROBABILITIES AND THE FACTS AND CIRCUMSTANCES IN THE APPELLANT'S CASE. 2. THE APPELLANT DENIES BEING ASSESSED ON A TOTAL INCOME AS DETERMINED BY THE ASSESSING OFFICER AS AGAINST THE TOTAL INCOME DECLARED BY THE APPELLANT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LEARNED CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE APPELLANT WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING ON THE FACTS AND CIRCUMSTANCES OF THE CASE. ITA NOS.2330/BANG/2018 PAGE 2 OF 3 4. THE LEARNED CIT(A) IS NOT JUSTIFIED IN REFUSING TO ADMIT THE APPEAL ON ACCOUNT OF TECHNICAL FAULT VIZ., THE NON-FURNISHING OF ORIGINAL DEMAND NOTICE ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. THE LEARNED CIT(A) OUGHT TO HAVE HELD THAT THE ADDITION MADE BY THE LEARNED ASSESSING OFFICER IS NOT JUSTIFIED ON THE FACTS AND CIRCUMSTANCES OF THE CASE. 6. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, DELETE OR SUBSTITUTE ANY OF THE GROUNDS URGED ABOVE. 7. IN THE VIEW OF THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF THE HEARING OF THE APPEAL, THE APPELLANT PRAYS THAT THE APPEAL MAY BE ALLOWED IN THE INTEREST OF JUSTICE AND EQUITY. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(A) HAS DISMISSED THE APPEAL EX-PARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. DESPITE REQUEST OF THE ASSESSEE, THE CIT(A) HAS NOT AFFORDED OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DISPOSED OFF THE APPEAL EX-PARTE THAT TOO NOT ON MERIT. 3. THE LEARNED DR ON THE OTHER HAND PLACED RELIANCE UPON THE ORDER OF CIT(A). 4. HAVING CAREFULLY EXAMINED THE ORDERS OF LOWER AUTHORITIES IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT CIT(A) HAS DISPOSED OFF THE APPEAL EX-PARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO READJUDICATE THE GROUNDS RAISED BEFORE HIM ON MERIT, AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NOS.2330/BANG/2018 PAGE 3 OF 3 PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF OCTOBER, 2018. SD/- SD/- (A. K. GARODIA) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE. DATE: 5 TH OCTOBER, 2018. /NS/ COPY TO: 1. APPELLANTS 2. RESPONDENTS 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE