Smt Prathiba Jain , Bangalore V. Income Tax Officer Ward-5(2)(2), Bangalore

ITA 2571/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0108 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-06-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TSHERING ONGDA
• Keywords: Principle of natural justice
• Section: 271(1)(c); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 2571 /BANG/2018 (ASSESSMENT YEAR: 20 09 - 10 ) SMT. PRATHIBA JAIN, C/O MAMTA SILK S, NO.57, J M ROAD, BANGALORE - 560 002 .APPELLANT PAN ADSPJ 1905A VS. INCOME TAX OFFICER , WARD 5(2)(2) , BANGALORE . RESPONDENT. ASSESSEE BY: SHRI RAVI SHANKAR, ADVOCATE. . REVENUE BY: SHRI TSHERING ONGDA , ADDL. CIT (D.R) DATE OF HEARING : 25 .06 .20 20 DATE OF PRONOUNCEMENT : 26 .06 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 5 , BANGALORE PASSED U/S .271(1)(C) AND U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASST. YEAR 20 09 - 10 . 2 ITA NO. 2571 /BANG/2018 2. AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIV E SUBMITTED THAT THE CIT (APPEALS) HAS NOT PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND GRANTED ONLY ONE DATE FOR APPEARANCE AND UNILATERALLY PASSED EX PARTE ORDER. FURTHER PRAYED FOR ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE ON MERITS. THE LEARN ED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF CIT (APPEALS). 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON PERUSAL OF THE CIT (APPEALS) ORDER, THE CIT (APPEALS) HAS OBSE RVED THAT NONE APPEARED AND BASED ON THE MATERI AL AVAILABLE ON RECORD, THE APPE AL IS DISPOSED OFF. WE FOUND THAT HE HAS SUOMOTO DEALT ON THE MATERIAL , IN RESPECT OF LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT AND DI SMISSED THE ASSESSEE'S APPEAL. ON PERUSAL OF THE CIT (APPEALS ) ORDER , THE D ATE OF HEARING PROVIDED TO THE ASSESSEE W AS ON 26.06.2018 AND THERE WAS NO OTHE R DATE OF HEARING REFERRED IN THE ORDER. WE ARE OF THE OPINION , THAT THERE CAN BE VARIOUS REASONS FOR NON - APPEARANCE OF THE ASSESSEE AND THEREFORE CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, WE SHALL PROVIDE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY , WE SET - ASIDE THE ORDER OF CIT (APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE S TO THE FILE OF THE CIT (APPEALS) TO ADJUDICATE AFRESH ON MERITS AND PASS A SPEAKI NG ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND WE ORDER ACCORDINGLY. 3 ITA NO. 2571 /BANG/2018 4. IN THE RESULT, THE ASSESSEE'S APPEAL IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( A.K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 . 06. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE