Sri. K.S. Srinivas, Kolar V. Income Tax Officer, Ward- 1, Kolar

ITA 2353/BANG/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7480 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-03-2021
• Assessment Year: 2005-2006
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC B BENCH : BANGALORE ` BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO. 2353/ BANG / 2019 ASSESSMENT YEAR : 2005 - 06 SHRI K.S. SRINIVAS, NO.1446-A, DVG ROAD, MULABAGILU 563 131. KOLAR. PAN: BI VPS 3633R VS. THE INCOME TAX OFFICER, WARD 1, KOLAR. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI GANESH R. GHALE, STANDING COUNSEL . DATE OF HEARING : 05.04.20 21 D ATE O F PRONOUNCEMENT : 05.04.20 21 O R D E R THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORD ER DATED 11.09.2019 OF THE CIT(APPEALS)-12, BENGALURU RELATING TO ASSES SMENT YEAR 2005-06. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL ON RECORD. 3. IN THIS CASE, AT THE TIME OF ASSESSMENT THE AO I SSUED NOTICE U/S. 142(1) OF THE INCOME-TAX ACT, 1961 [THE ACT] TO THE ASSESSEE ON 16.11.2007 WHICH WAS SERVED, FOR WHICH THERE WAS NO RESPONSE F ROM ASSESSEE. CONSEQUENTLY, THE ASSESSEE WAS COMMUNICATED THE LIN ES OF ASSESSMENT VIDE AOS LETTER DATED 4.12.2007 AND GIVEN TIME UPT O 14.12.2007. SINCE THERE WAS NO RESPONSE FROM THE ASSESSEE, THE AO PRO CEEDED TO PASS AN EX PARTE ORDER U/S. 144 OF THE ACT AND BROUGH TO TAX THE AMO UNT OF ITA NO. 2377/BANG/2018 PAGE 2 OF 2 RS.14,69,150 WHICH WAS DEPOSITED IN BANK UNDER THE HEAD INCOME FROM OTHER SOURCES. ON APPEAL, THE CIT(APPEALS) OBSERV ED THAT HEARING NOTICES WERE ISSUED ON ABOUT 10 OCCASIONS TO WHICH THE ASSE SSEE DID NOT RESPOND. THE CIT(A), HOWEVER, SEND NOTICE ON 21.6.2019 AND O N 20.8.2019 FOR HEARING ON 30.8.2019. HOWEVER, DUE TO NON-APPEARAN CE AND FOR WANT OF PROSECUTION, THE CIT(A) DISMISSED THE APPEAL OF AS SESSEE BY HIS IMPUNGED EX PARTE ORDER. 4. EVEN AT THE TIME OF HEARING BEFORE ME, THERE WAS NO APPEARANCE FROM THE ASSESSEE. FROM THE ORDER OF AO, IT IS OBS ERVED THAT HE HAS PASSED THE ASSESSMENT ORDER EX PARTE DATED 17.12.2007 AFTER ISSUING NOTICE/LETTER ON 16.11.2007 & 04.12.2007. I AM OF THE OPINION THAT THE ASSESSEE MUST BE AFFORDED REASONABLE OPPORTUNITY TO PRESENT HIS CASE. THEREFORE, I SET ASIDE THE ORDERS OF LOWER AUTHORIT IES AND RESTORE THE MATTER TO THE ASSESSING OFFICER, FOR FRESH CONSIDERATION A FTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF APRIL, 2021. SD/- ( CHANDRA POOJARI ) ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH APRIL, 2021. / DESAI SMURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.