M/s IDEB Projects Pvt Ltd , Bangalore V. Assistant Commissioner of Income TAxCircle-3(1)(1), Bangalore

ITA 2524/BANG/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4162 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SREENANDINI DAS
• Assessee Lawyers: PRANAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, B ENGALURU BEFORE S HRI N.V.VASUDEVAN , VICE PRESIDENT AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER I TA NO. 2524 / BANG/2 0 1 7 (ASSESSMENT YEAR: 20 08 - 09 ) M/S.IDEB PROJECTS PVT. LTD. 9 TH & 10 TH FLOOR, DELTA TOWER , SIGMA SOFT TECH PARK, NO.7, VARTHURKODI, WHITEFIELD MAIN ROAD, BENGALURU - 560066. PAN: AAACI 5570 N VS. APPELLANT ASSISTANT COMMISSIONER OF INCOME - TAX, CIRCLE 3(1)(1), BENGALURU. RESPONDENT APPELLANT BY : SHRI PRANAV, AD VOCATE. RESPONDENT BY : SMT. SREE NANDINI DAS, ADDL.CIT(DR) DATE OF HEARING : 23/10/2018 DATE OF PRONOUNCEMENT : 31 /10/2018 O R D E R PER INTURI RAMA RAO, A M : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNE D COMMISSIONER OF INCOME - TAX (APPEALS) - 3, [CIT(A)] DATED 25/09/2017 FOR THE ASSESSMENT YEAR 2008 - 09. 2. THE ASSESSEE RAISED THE FOLLOWING GROUNDS OF APPEAL: ITA NO . 2524 /BANG/20 17 PAGE 2 OF 5 ITA NO . 2524 /BANG/20 17 PAGE 3 OF 5 ITA NO . 2524 /BANG/20 17 PAGE 4 OF 5 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A COMPANY DULY INCORPORATED UN DER THE COMPANIES ACT, 1956. THE RETURN OF FRINGE BENEFIT FOR THE ASSESSMENT YEAR 2007 - 08 WAS FILED ON 30/09/2008 DECLARING VALUE OF FRINGE BENEFITS AT NIL. THE ASSESSMENT WAS COMPLETED DETERMINING THE TOTAL TAX PAYABLE AT RS.18,93,814/ - . BEING AGGRIEVE D, THE ASSESSEE WENT UP IN APPEAL BEFORE THE LD.CIT(A) WHO VIDE IMPUGNED ORDER DISMISSED THE APPEAL AS NOT VALID APPEAL . BEING AGGRIEVED, THE ASSESSEE HAS COME UP BEFORE THIS TRIBUNAL. 3. WE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FRO M THE PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT THE LD.CIT(A) HAS DISMISSED THE APPEAL SOLELY ON THE GROUND THAT THE ASSESSEE HAD NOT FILED THE APPEAL BEFORE HIM THROUGH E - MODE I.E. E - FILING. IN OUR CONSIDERED OPINION, IT IS ONLY A TECHNICAL BEACH O F PROCEDURE. THE PROCEDURE LAW CANNOT TAKE AWAY SUBSTANTIAL RIGHT OF THE APPELLANT FIL ING APPEAL. THEREFORE, WE REMAND THIS APPEAL BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERITS AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER 2018 . S D/ - SD/ - (N.V.VASUDEVAN) ( INTURI RAMA RAO) VICE PRESIDENT ACCOUN TANT M EMBER PLACE : BENGALURU. D A T E D : 31 / 10 /201 8 SRINIVASULU, SPS ITA NO . 2524 /BANG/20 17 PAGE 5 OF 5 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE