M/s Innovative Retail Concepts Private Limited , Bangalore V. The Income tax Officer Ward-3(1)(1), Bangalore

ITA 2508/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8461 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-12-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 03-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR JHA
• Assessee Lawyers: CHYTHANYA K.K
• Keywords: Additional evidence; Set aside
• Section: 13

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.2508/BANG/2018 ASSESSMENT YEAR : 2015-16 INNOVATIVE RETAIL CONCEPTS PVT. LTD., #18, 2 ND & 3 RD FLOOR, 80 FEET MAIN ROAD, BENGALURU-560 034. PAN AACCI 2053 A VS. THE INCOME TAX OFFICER, WARD-3(1)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI CHYTHANYA K.K, ADVOCATE RESPONDENT BY : SHRI RAJESH KUMAR JHA, CIT (DR) DATE OF HEARING : 28-12-2020 DATE OF PRONOUNCEMENT : -01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAIN ST ORDER DATED 04/07/2018 PASSED BY LD.CIT(A)-3, BANGALORE. 2. AT THE OUTSET, LD.AR SUBMITTED THAT, BEFORE LD.C IT(A) ASSESSEE HAD FILED ADDITIONAL EVIDENCES WHICH WERE NOT CONSIDERED/ADMITTED BY LD.CIT(A). HE SUBMITTED THAT LD.CIT(A) REJECTED THE ADDITIONAL EVIDENCES BY OBSERVING THAT ASSESSEE PAGE 2 OF 4 ITA NO.2508/BANG/2018 FAILED TO PROVIDE SUFFICIENT CAUSE TO FURNISH THESE EVIDENCES BEFORE LD.AO. 3. LD.AR SUBMITTED THAT THESE DOCUMENTS ARE RELEVAN T FOR DECIDING THE ISSUE UNDER CONSIDERATION. HE SUBMITTE D THAT SUFFICIENT TIME WAS NOT GRANTED BEFORE LD.AO TO FIL E THESE DOCUMENTS AND THEREFORE PRINCIPLES OF NATURAL JUSTI CE WAS VIOLATED. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF THE ORDERS PASSED BY AUTHORITIES BELOW. 5. WE NOTE THAT THE JURISDICTION WAS CHANGED TO THE PRESENT ASSESSING OFFICER VIDE ORDER DATED 13/10/2017. THER EAFTER ASSESSMENT PROCEEDINGS STARTED AND ASSESSEE WAS CAL LED UPON TO FILE VARIOUS DETAILS IN RESPECT OF VAT RETURNS FOR ASSESSMENT YEAR 2015-16. WE NOTE THAT ASSESSEE VIDE ITS REPLY DATED 18/12/2017 FILED THE VAT RETURNS AND ON 26/12/2017 A RECONSIDE RATION WAS FILED AS PER THE REQUIREMENT OF LD.AO. THEREAFTER, LD.AO DID NOT CALL FOR ANY OTHER DOCUMENTS AND ON 29/12/2017 ASSE SSMENT ORDER WAS PASSED. 6. WE ARE THEREFORE CONVINCED THAT ASSESSEE DID NOT HAVE SUFFICIENT TIME/OPPORTUNITY BEFORE LD.AO TO FILE VA RIOUS OTHER DOCUMENTS IN SUPPORT OF ITS CONTENTION. IN SUCH CIR CUMSTANCES LD.CIT(A) SHOULD HAVE ADMITTED THE ADDITIONAL EVIDE NCE ARE DECIDED THE ISSUE ON MERITS. 7. WE THEREFORE REMAND THIS ISSUE BACK TO LD.CIT(A) BY ADMITTING THE ADDITIONAL EVIDENCES FILED BY LD.AR B EFORE US. WE DIRECT LD.CIT(A) TO PASS A DETAILED ORDER ON MERITS HAVING REGARDS PAGE 3 OF 4 ITA NO.2508/BANG/2018 TO THE ADDITIONAL EVIDENCES FILED BY ASSESSEE. ASSE SSEE IS ALSO DIRECTED TO FILE ANY OTHER DETAILS IN SUPPORT OF IT S CONTENTION BEFORE LD.CIT(A). NEEDLESS TO SAY THAT PROPER OPPOR TUNITY OF BEING HEARD SHOULD BE GRANTED TO ASSESSEE. ACCORDINGLY, THE ISSUES RAISED BEFORE US STANDS SET ASIDE TO LD.CIT(A). IN THE RESULT, APPEAL FILED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JANUARY, 2021 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 13 TH JANUARY, 2021. /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.2508/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 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