M/s Harman Connected Services Corporation India Private Limited , Bangalore V. Additional Commissioner of Income tax Range-12 , Bangalore

ITA 2529/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8633 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-06-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 05-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKA RAN , ACCOUNTANT MEMBER ITA NO. 2529/ BANG / 2018 ASSESSMENT YEAR : 2008 - 09 HARMAN CONNECTED SERVICES CORPORATION INDIA PVT. LTD. (FORMERLY KNOWN AS SYMPHONY SERVICES CORPORATION INDIA P. LTD.) NO.3 & 3A, EOIZ INDUSTRIAL AREA, SURVEY NO.85 & 86, SADARMANGALA VILLAGE, KRISHNARAJAPURAM HOBLI, BANGALORE 560 066. PAN: AABCG 5658E VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2) (FORMERLY RANGE 12), BANGALORE. APPELLANT RESPONDENT APP E LLANT B Y : SMT. RASHMI, ADVOCATE RESP ONDENT BY : SHRI PRADEEP KUMAR, CIT(DR)( ITAT), BENGALURU. DATE OF HEARING : 27 .0 6 .2019 DATE OF PRONOUNCEMENT : 03 . 0 7 . 2 0 1 9 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE O RDER DATED 16.03.2018 OF THE CIT(APPEALS), BENGALURU-6, BENGAL URU RELATING TO ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE IS A COMPANY ENGAGED INT EH BUSI NESS OF SOFTWARE DEVELOPMENT. AN ORDER OF ASSESSMENT U/S. 143(3) O F THE INCOME-TAX ACT, ITA NO. 2529/BANG/2018 PAGE 2 OF 3 1961 [THE ACT] DATED 21.12.2011 FOR AY 2008-09 WA S PASSED BY THE AO IN WHICH HE MADE CERTAIN ADDITIONS TO THE TOTAL INCOME DECLARED BY THE ASSESSEE. THE ASSESSEE WAS AGGRIEVED BY THE ADDITIO NS SO MADE BY THE AO AND PREFERRED APPEAL BEFORE THE CIT(APPEALS). T HE APPEAL BEFORE THE CIT(A) WAS POSTED FOR HEARING ON 18.8.2016 & 27.02. 2018. FROM THE ORDER OF THE CIT(A), IT IS NOT CLEAR IF THE NOTICES OF HE ARING ON THESE DATES WERE SERVED ON THE ASSESSEE. THE CIT(A) ISSUED A NOTIC E DATED 1.3.2018 POSTING THE APPEAL FOR HEARING ON 12.2.2018. NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE HE PROCEEDED TO DECIDE T HE APPEAL OF THE ASSESSEE EX PARTE . THE CIT(APPEALS) FOUND NO MERIT IN ANY OF THE GR OUNDS RAISED BY THE ASSESSEE AND DISMISSED THE APPEAL OF ASSESSEE. 3. AGGRIEVED BY THE ORDER OF CIT(APPEALS), THE ASSE SSEE HAS FILED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT HAVE OPPORTUNITY OF BEING HEARD. IN THIS REGARD, T HE LD. COUNSEL FOR THE ASSESSEE FILED BEFORE US AN AFFIDAVIT OF SHRI VIVEK KHEMKA, DIRECTOR OF THE ASSESSEE, IN WHICH IT HAS BEEN POINTED OUT THAT THE Y DID NOT RECEIVE ANY NOTICE OF HEARING FROM THE CIT(A) BECAUSE THEY HAD SHIFTED THE REGISTERED OFFICE TO A DIFFERENT PLACE. THE IMPUGNED ORDER HA D BEEN PASSED BY THE CIT(APPEALS) ON 16.3.2018. AS EARLY AS 4.2.2016, T HE ASSESSEE HAD INFORMED THE CHANGE OF ADDRESS BEFORE THE OFFICE OF CIT(APPEALS)-6, BUT THAT INTIMATION WAS IN RELATION TO APPELLATE PROCEE DINGS FOR THE AY 2009-10. THE FACT REMAINS THAT THE ASSESSEE HAD NOT INFORMED ABOUT THE CHANGE OF ADDRESS TO CIT(APPEALS), INSOFAR AS IT RELATES TO A Y 2008-09. NEVERTHELESS, THE FACT REMAINS THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING OF THE APPEAL FROM THE OFFICE OF THE CIT(APPEALS) FOR THE AY 2008-09. IN FACT, THE CIT(A) IN PARA 14 OF THE ORDER HAS GIVEN A DIRE CTION THAT THE ASSESSEES WHEREABOUTS SHOULD BE LOCATED AND APPELLATE ORDER S HOULD BE SERVED ON ITA NO. 2529/BANG/2018 PAGE 3 OF 3 THE ASSESSEE. IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THE ASSESSEE DID NOT HAVE PROPER OPP ORTUNITY OF BEING HEARD BEFORE THE CIT(APPEALS). WE THEREFORE SET ASIDE TH E ORDER OF CIT(APPEALS) AND THE REMAND FOR FRESH CONSIDERATION THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE BEFORE THE CIT(APPEALS). THE CIT(A) SHALL AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BEFORE DECIDING THE CAS E. 5. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICA L PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF JULY, 2019. SD/- SD/- ( B.R. BASKARAN ) ( N.V . VASUDEVAN ) A C COUNTANT M EMBER VICE PRESIDENT BANGALORE, DATED, THE 03 RD JULY, 2019. / D ESAI S MURTHY / COPY TO: 1 . APPELL ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.