H S Ramesh , Nanjangud V. Assistant Commissioner of Income Tax Circle-2(1), Mysore

ITA 2451/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6959 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: SUDHEENDRA B R
• Keywords: Right to appeal; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER I TA NO. 2451 /BANG/201 8 ASSESSMENT Y EAR : 20 14 - 15 H.S. RAMESH, NO. 2316, 15 TH CROSS, R.P. ROAD, NANJANGUD [PAN: ADDPR9389K] VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), MYSURU APP EL L ANT RESPONDENT APPELLANT BY : SHRI SU DHEENDR A, B.R. C.A., RESPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL.CIT DATE OF HEARING : 25 - 0 4 - 20 1 9 DATE OF PRONOUNCEMENT : 30 - 0 4 - 201 9 O R D E R PER N V VASUDEVAN, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22-06-2018 OF THE COMMISSIONER OF INCOME TAX (APPEA LS)-MYSURU, RELATING TO ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE IS AN INDIVIDUAL, ENGAGED IN THE BU SINESS OF EXECUTING LABOUR CONTRACTS. IN THE ASSESSMENT COMP LETED U/S. 143(3) OF : 2 : ITA NO. 2451/BANG/2018 THE INCOME TAX ACT [ACT] VIDE ORDER DT. 26-12-2016, THE AO ADDED A SUM OF RS.16,23,513/- WHICH WAS THE DIFFERENCE IN C ONTRACT RECEIPTS AS RECORDED IN THE BOOKS OF ACCOUNT OF ASSESSEE AND TH E CONTRACT RECEIPTS AS REFLECTED IN FORM 26AS (FORM OF TAX DEDUCTED AT SOURCE). 3. AGAINST THE AFORESAID ADDITION, ASSESSEE PREFER RED AN APPEAL BEFORE THE CIT(A). THE CIT(A) DISMISSED THE APPEAL FOR TH E ONLY REASON THAT ALONG WITH THE APPEAL MEMO, THE ASSESSEE DID NOT FI LE THE ORIGINAL NOTICE OF DEMAND U/S. 156 IN FORM 7. 3.1. AGGRIEVED BY THE AFORESAID ORDER OF THE CIT(A) , ASSESSEE PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE PRODUCED BEFORE US A COPY OF THE ORIGINAL NOTICE OF DEMAND U /S. 156 OF THE ACT AND HAS PRAYED THAT THE ORDER OF CIT(A) SHOULD BE S ET ASIDE AND THE APPEAL OF ASSESSEE SHOULD BE CONSIDERED AS PROPER A ND SHOULD BE ADMITTED AND ADJUDICATED ON MERITS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AND ARE OF THE VIEW THAT THE ORDER OF CIT(A) SHOULD BE SET ASIDE AND THE ASSESSEE SHOULD BE ALLOWED AN OPPORTU NITY TO PRODUCE THE ORIGINAL NOTICE OF DEMAND BEFORE CIT(A). WITHOUT GO ING INTO THE CORRECTNESS OR OTHERWISE OF THE ACTION OF THE CIT(A ) IN INSISTING FOR PRODUCTION OF THE ORIGINAL NOTICE OF DEMAND U/S.156 OF THE ACT AS A CONDITION PRECEDENT FOR VALID INSTITUTION OF APPEAL BEFORE CIT(A), WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD NOT BE DEN IED THE BENEFIT OF : 3 : ITA NO. 2451/BANG/2018 RIGHT OF APPEAL MERELY ON TECHNICALITIES. THE CIT( A) ON PRODUCTION OF THE ORIGINAL NOTICE OF DEMAND SHALL TREAT THE APPEA L OF ASSESSEE AS PROPER AND ADMIT THE SAME AND ADJUDICATE THE APPEAL IN ACCORDANCE WITH LAW. WE HOLD AND DIRECT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL, 2019 SD/- SD/- ( JASON P. BOAZ ) ( N.V. VASUDEVAN) A CCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 30 TH APRIL, 2019 TNMM : 4 : ITA NO. 2451/BANG/2018 COPY TO: 1. THE APP ELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE