M/s Runwal Fabrics Private LImited , Bijapur V. Joint Commissioner of Income TAX Bijapr Range , Belgaum

ITA 2505/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8576 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PREETI PATEL
• Assessee Lawyers: MANJEET SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 271E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2505/BANG/2017 ASSESSMENT YEAR : 2009-10 M/S RUNWAL FABRICS PVT. LTD., RAM MANDIR CROSS ROAD, BEHIND SHANI TEMPLE, BIJAPUR-586 101. PAN AADCR 5181 P VS. THE JT. COMMISSIONER OF INCOME-TAX, BIJAPUR RANGE, KIMBJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, 3 RD FLOOR, BELGAUM.. APPELLANT RESPONDENT REVENUE BY : MS. PREETI PATEL, ADVOCATE ASSESSEE BY : SHRI MANJEET SINGH, ADDL. CIT (DR) DATE OF HEARING : 16.01.2020 DATE OF PRONOUNCEMENT : 17.01.2020 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER : THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 14/9/2017 PASSED BY LD CIT(A), GULBARGA AND IT RELATES TO THE ASST. YEAR 2009-10. 2. THE LD CIT(A) HAS CONFIRMED THE PENALTY LEVIED U /S 271E OF THE ACT IN AN EX-PARTE ORDER PASSED BY HIM. 3. THE LD AR SUBMITTED THAT THE APPEAL WAS POSTED B Y LD CIT(A) FOR HEARING ON 13/9/2017. SINCE THE ASSESSEE WAS N OT IN A POSITION TO APPEAR BEFORE HIM ON THAT DATE, IT FILED A PETIT ION SEEKING ITA NO.2505 /BANG/2017 PAGE 2 OF 4 ADJOURNMENT OF THE CASE VIDE ITS LETTER DATED 12/9/ 2017 BEFORE LD CIT(A). HOWEVER, THE LD CIT(A) HAS PROCEEDED TO DI SPOSE OF THE APPEAL EX-PARTE WITHOUT TAKING COGNIZANCE OF THE AD JOURNMENT LETTER FILED BY THE ASSESSEE. ACCORDINGLY THE LD AR PRAYE D THAT THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY BEFORE LD CIT(A) TO PRESENT ITS CASE. 4. THE LD DR DID NOT OBJECT TO THE PRAYER MADE BY L D AR. 5. IT IS THE SUBMISSION OF THE ASSESSEE IN THE STAT EMENT OF FACTS THAT IT HAS FILED AN ADJOURNMENT LETTER BEFORE LD C IT(A). HOWEVER, THE LD CIT(A) HAS PASSED THE ORDER EX-PARTE, WITHOU T CONSIDERING THE ADJOURNMENT LETTER AND FURTHER THE LD CIT(A) HAS NO T ADJUDICATED THE CASE ON MERITS. ACCORDINGLY, WE ARE OF THE VIE W THAT, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO PRESENT ITS CASE BEFORE LD CIT(A). ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE TH E IMPUGNED ISSUES TO HIS FILE FOR ADJUDICATING THEM ON MERITS AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 17 TH JANUARY, 2019. / VMS / ITA NO.2505 /BANG/2017 PAGE 3 OF 4 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE. ITA NO.2505 /BANG/2017 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED