M/s. Ambience Properties, Bengaluru V. Deputy Commissioner Of Income Tax, Circle- 7(1), Bengaluru

ITA 2504/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5551 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-09-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 09-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: PRASHANTH G S
• Keywords: Opportunity of being heard; Assessment record
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2504/BANG/2019 ASSESSMENT YEAR : 2007 08 M/S AMBIENCE PROPERTIES, KALPAVRIKSHA APARTMENTS, FLAT NO.26, 2 ND FLOOR, NO.12, RACE COURSE ROAD, MADHAV NAGAR, BENGALURU-560 001. PAN AALFM 8612 K VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-7(1), BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI PRASHANTH G.S, C.A RESPONDENT BY : SHRI PRIYADARSHI MISHRA, JCIT DATE OF HEARING : 16-09-2020 DATE OF PRONOUNCEMENT : 06-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 27/08/2019 PASSED BY LD.CIT(A)-9 FOR ASSESSME NT YEAR 2007-08. PAGE 2 OF 4 ITA NO.2504/BANG/2019 2. AT THE OUTSET, LD.AR SUBMITTED THAT, LD.CIT(A) D ID NOT GRANT PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE. HE S UBMITTED THAT THOUGH THERE IS A REPLY FILED BY ASSESSEE ON 23/08/ 2019, LD.CIT(A) PASSED IMPUGNED ORDER ON 27/08/2019. HE S UBMITTED THAT, LEGAL ISSUE RAISED BY ASSESSEE BE FORE LD.CIT (A), CHALLENGING JURISDICTION UNDER SECTION 148 HAS BEEN DEALT WITH, WITHOUT VERIFYING RECORDS. SHE SUBMITS THAT, LD.CIT(A) ACC EPTS THE FACT THAT SURVEY DOCUMENTS/STATEMENTS RECORDED WERE NOT MADE AVAILABLE TO LD.CIT(A), AND THAT, HE PROCEEDED ON OBSERVATIONS OF LD.AO. 3. LD.SR.DR DID NOT OBJECT THE ISSUE BEING REMANDED TO LD.CIT(A) FOR DUE VERIFICATION OF DOCUMENTS/EVIDENC ES TO BE FILED BY ASSESSEE. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 5. WE NOTE THAT THE ISSUES RAISED BY ASSESSEE NEEDS TO BE ADDRESSED ON MERITS IN GREAT DETAIL BASED ON RECORD S, AS WELL AS DOCUMENTS/EVIDENCES FILED BY ASSESSEE. IN THE INTER EST OF JUSTICE, WE DEEM IT PROPER TO REMAND THIS ISSUE TO LD.CIT(A) , BY KEEPING ALL ISSUES OPEN. WE DIRECT LD.CIT(A) TO CONSIDER G ROUNDS RAISED BY ASSESSEE IN LIGHT OF ASSESSMENT RECORDS, SURVEY DOCUMENTS AND STATEMENT RECORDED DURING SURVEY, EVIDENCES/DOC UMENTS FILED BY ASSESSEE. LD.CIT(A) SHALL CALL FOR ANY OTH ER DETAILS AS MAY BE REQUIRED, IN ORDER TO CONSIDER THE CLAIM OF ASSE SSEE. LD.CIT(A) SHALL ALSO CARRY OUT NECESSARY VERIFICATION IN ACC ORDANCE WITH PAGE 3 OF 4 ITA NO.2504/BANG/2019 LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF BEI NG HEARD MUST BE GRANTED TO ASSESSEE. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH OCT, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 6 TH OCT, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 ITA NO.2504/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -09-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -09-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -09-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -09-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -09-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -09-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS