Srinath Suddaguntapalya Lakshman, Bangalore V. The Commissioner Of Income Tax (Appeals) - 7, Bangalore

ITA 2569/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2017 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 10-03-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 19-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

ITA NO.2569/BANG/2019 SRINATH SUDDAGUNTAPALYA LAKSHMAN, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.2569/BANG/2019 ASSESSMENT YEAR: 2016-17 SRINATH SUDDAGUNTAPALYA LAKSHMAN R KRISHNAMURTHY & N MANOHAR MURTHY6 & CO., ADVOCATES & TAX CONSULTANTS, NO.1/1, CHANDRA MAHAL BUILDINGS, VINAYAKA CIRCLE, P.G. HALLI BANGALORE 560 003 PAN NO : AEPPL9146K VS. CIT(A)-7 BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 10.03.2021 DATE OF PRONOUNCEMENT : 10.03.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 31-10-2019 PASSED BY LD CIT(A)-7, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2016-17. NONE APPEARED ON BEHALF O F THE ASSESSEE. WE NOTICE THAT THE ASSESSEE HAS BEEN SERVED NOTICE BY RPAD ON AN EARLIER OCCASION. HENCE WE PROCEED TO DISPOSE OF T HE APPEAL, EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. 2. WE NOTICE THAT THE ASSESSEE HAD FILED APPEAL BEF ORE LD CIT(A) WITH A DELAY OF 11 DAYS AND THE LD CIT(A) HAS ALREA DY CONDONED THE DELAY. HOWEVER, HE HAS PASSED EX-PARTE ORDER ON TH E REASONING THAT ITA NO.2569/BANG/2019 SRINATH SUDDAGUNTAPALYA LAKSHMAN, BANGALORE PAGE 2 OF 3 THE ASSESSEE DID NOT APPEAR BEFORE HIM. FROM THE W RITTEN SUBMISSIONS MADE BEFORE THE TRIBUNAL, WE NOTICE THA T THE DATE OF LAST HEARING WAS FIXED BY LD CIT(A) ON 30-10-2019. IT I S THE SUBMISSION OF THE ASSESSEE THAT HE HAS SOUGHT ADJOURNMENT BY S ENDING AN E-MAIL TO LD CIT(A) ON 28.10.2019. WE NOTICE THAT THE LD CIT(A) DID NOT REFER TO THE E-MAIL IN HIS ORDER, I.E., IT HAS ESCA PED THE ATTENTION OF LD CIT(A). 3. WE HEARD LD D.R AND PERUSED THE RECORD. ADMITTE DLY, THE ASSESSEE DID NOT GET AN OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A). IT IS THE SUBMISSION OF THE ASSESSEE THAT HE HAS SOUGHT AN ADJOURNMENT BY SENDING AN E-MAIL AND THE SAME HAS E SCAPED THE ATTENTION OF LD CIT(A). THE OBJECT OF APPELLATE PRO CEEDING IS TO RENDER JUSTICE TO THE AGGRIEVED PARTIES. IN THE FACTS NAR RATED ABOVE, WE ARE OF THE VIEW THAT, IN THE INTEREST OF NATURAL JUSTIC E, THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRESENT HI S CASE BEFORE LD. CIT(A). AFFORDING ONE MORE OPPORTUNITY TO THE ASSE SSEE WOULD, IN FACT, PROMOTE THE CAUSE OF JUSTICE, FOR WHICH THE APPELLA TE FORUMS EXIST. 4. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM AFRESH, AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO CO-OPERATE WITH THE LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAR, 2021. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 10 TH MAR, 2021. VG/SPS ITA NO.2569/BANG/2019 SRINATH SUDDAGUNTAPALYA LAKSHMAN, BANGALORE PAGE 3 OF 3 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.