Sri. Shailesh Laxmichand Chheda Shah, Vijayapura V. The Principal Commissioner Of Income Tax, Hubballi

ITA 250/BANG/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3346 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 17-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 263; 250; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN , ACCOUNTANT MEMBER AND S MT BEENA PILLAI, JUDICIAL MEMBER ITA. NO. 250 /BANG/20 21 ASSESSMENT YEAR: 20 16 - 17 SRI SHAILESH LAXMICHAND CHHEDA SHAH, PLOT NO 27, LAXMI - LEELA ASHRAYA, DESAI LAYOUT, STATION ROAD, VIJAYAPURA 586101. PAN: AGLPC8728J VS. THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. NEERA MALHOTRA, CIT (DR) DATE OF HEARING : 06.10.2021 DATE OF PRONOUNCEMENT : 11 .1 0.2021 ORDER PER BEENA PILLAI , J UDICIAL M EMBER PRESENT APPEAL IS FILED BY ASSESSEE AGAINST ORDER DATED 30.03.2021 PASSED BY LD. PR.CIT, HUBBALLI FOR ASSESSMENT YEAR 2016 - 17 . 2. AT THE OUTSET, IT IS SUBMITTED THAT THE ORDER U/S. 263 WAS PASSED WITHOUT CONSIDERING THE SUBMISSIONS OF ASSESSEE. THE LD. AR SUBMITTED THAT SHOW CAUSE NOTICE WAS ISSUED TO ASSESSEE AND ASSESSEE WAS CALLED UPON TO ATTEND THE HEARING ON 25.03.2021. THE SAID COMMUNICATION WAS SENT THROUGH EMAIL. THE ASSESSEE COULD PAGE 2 OF 2 ITA NO. 250 /BANG/20 21 NOT AP PEAL ON THE EVENT DATE AND THE L D. PR.CIT PASSED THE ORDE R ON 30.03.2021 AS THE SAME WAS GETTING TIME BARRED. 3. UNDER THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT RECEIVED TO ASSESSEE. IN THE INTEREST OF JUSTICE , WE REMAND THIS ISSUE BACK TO L D. PR.CIT TO PASS DETAI LED ORDER IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY SHOULD BE GRANTED TO ASSESSEE OF BEING HEARD. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O R D E R P R O N O U N C E D I N O P E N C O U R T O N 1 1 T H O C T O B E R , 2 0 2 1 . S D / - S D / - ( B.R. BASKARAN ) ( BEENA PILLAI ) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 1 1 T H OCTOBER, 2021. /MS/ COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE