Shri. Sankappa Bhojaraj Navalli, Gadag V. Income Tax Officer, Ward- 2, Gadag

ITA 258/BANG/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7472 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-08-2021
• Assessment Year: 2017-2018
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.258/BANG/2020 ASSESSMENT YEAR : 2017-18 SANKAPPA BHOJARAJA NAVALLI, NO.47, NEAR ESHWAR TEMPLE, VIVEKANAND NAGAR, GADAG 582 101. PAN AFEPN 1685 F VS. THE INCOME-TAX OFFICER, WARD-2, GADAG. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI KANNAN NARAYANAN, JCIT DATE OF HEARING : 23-08-2021 DATE OF PRONOUNCEMENT : 30-08-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AG AINST ORDER DATED 03/12/2019 PASSED BY THE LD.CIT(A), HUBLI FOR ASSESSMENT YEAR 2017-18. 2. AT THE OUTSET THE LD.AR SUBMITTED THAT ASSESSMEN T ORDER PASSED WAS UNDER SECTION 144A OF THE ACT. SUBSEQUEN TLY BEFORE THE LD.CIT(A) ASSESSEE FILED VARIOUS DETAILS IN THE FORM OF ADDITIONAL EVIDENCE THAT WAS NOT ADMITTED. IT HAS B EEN SUBMITTED THAT THE LD.CIT(A) WITHOUT CONSIDERING THE EVIDENCE S HAS UPHELD THE ORDER OF THE LD.AO. PAGE 2 OF 4 ITA NO.258/BANG/2020 3. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 3.1 WE NOTE THAT THE ORDER PASSED BY THE LD.CIT(A) IS WITHOUT FOLLOWING THE DUE PROCESS OF LAW. THE ADDITIONAL EV IDENCE REJECTED BY THE LD.CIT(A) DESERVES TO BE ADMITTED IN ORDER T O ADJUDICATE THE ISSUES ALLEGED BEFORE THE 1 ST APPELLATE AUTHORITY. WE ALSO NOTE THAT THE ORDER PASSED BY THE LD.CIT(A) IS A CRYPTIC ORDER. 3.2 UNDER SUCH CIRCUMSTANCES WE DEEM IT FIT AND PRO PER TO REMAND THE APPEAL BACK TO THE LD.CIT(A). ASSESSEE I S DIRECTED TO FILE ALL RELEVANT DETAILS AND EXPLANATION SOUGHT BY THE LD.CIT(A). THE LD.CIT(A) SHALL THEN VERIFY ALL THE DETAILS SO FILED BY ASSESSEE. THE LD.CIT(A) IS DIRECTED TO FOLLOW THE DUE PROCESS OF LAW AND TO PASS A SPEAKING ORDER BY CONSIDERING THE EVIDENCES FILED BY ASSESSEE IN SUPPORT OF ITS CLAIM. ACCORDINGLY THE GROUNDS RAISED BY ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUG, 2021 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 30 TH AUG, 2021 /VMS/ PAGE 3 OF 4 ITA NO.258/BANG/2020 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.258/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -8-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -8-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -8-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -8-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -8-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -8-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -8-2021 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