Shivaraju, Bangalore V. T.R.O (TDS), Bangalore

ITA 25/BANG/2011

• Counselvise Citation: 2521114 RSA 2011
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 12-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR AJEET
• Keywords: Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH A, BANGALORE BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. P MADHAVI DEVI, JUDICIAL MEMBER I.T.A. NO.25(BANG.)/2011 (ASSESSMENT YEAR : 2005-06) SRI SHIVARAJU, PATTAMGERE, R.R.NAGAR POST, BANGALORE-560 098. PAN/GIR NO.GSL24660 APPELLANT VS THE TAX RECOVERY OFFICER (TDS) RANGE-18, HMT BUILDING, BELLARY ROAD, BANGALORE RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI KUMAR AJEET, JCIT DATE OF HEARING : 13-10-2011 DATE OF PRONOUNCEMENT : 13-10-2011 O R D E R PER SMT P. MADHAVI DEVI, JM ; THIS APPEAL BY THE ASSESSEE RELATES TO ASSESSMENT Y EAR 2005-06. 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL WITHOUT PROVIDI NG AN OPPORTUNITY TO RECTIFY THE DEFECT I.E.FILING OF A P ETITION FOR ITA.NO.25(B)/11 2 CONDONATION OF DELAY IN FILING THE APPEAL. DESPITE SERVICE OF NOTICE TO THE ASSESSEE NONE APPEARED ON BEHALF OF T HE ASSESSEE. THEREFORE, THE CASE IS DECIDED EX-PARTE QUA-THE ASS ESSEE AFTER HEARING THE LEARNED DR. 3. ON GOING THROUGH THE ASSESSMENT ORDER, WE FIND T HAT THE ASSESSMENT HAD BEEN COMPLETED U/S 144 OF THE IT ACT . ON GOING THROUGH THE ORDER OF CIT(A), WE FIND THAT NO OPPORT UNITY OF HEARING WAS GIVEN TO THE ASSESSEE BEFORE DISMISSING THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE P ETITION FOR CONDONATION OF DELAY AND THUS NOT ADMITTED. 4. AFTER CONSIDERING THE ABOVE FACTS, WE ARE OF THE OPINION THAT THE CIT(A) OUGHT TO HAVE BROUGHT TO THE NOTICE OF THE ASSESSEE THE DEFECTS IN FILING OF THE APPEAL AND AL SO OUGHT TO HAVE GIVEN AN OPPORTUNITY TO RECTIFY THE DEFECTS BEFORE DISMISSING THE SAME. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROP ER TO RECALL THE ORDER OF THE CIT(A) AND REMAND THE SAME TO HIM WITH A DIRECTION TO ISSUE NOTICE TO THE ASSESSEE WITH REGARD TO DEFE CTS IN FILING OF THE APPEAL AND DECIDE THE APPEAL IN ACCORDANCE WITH LAW, AFTER GIVING A FAIR OPPORTUNITY OF HEARING TO THE ASSESSE E. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA.NO.25(B)/11 3 ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH OCTOBER, 2011. SD/- SD/- ( N.K.SAINI) (SMT . P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDIC IAL MEMBER PLACE: BANGALORE DATED: 13-10-2011 AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) BY ORDER AR, ITAT, BANGALORE