Parveez Rahim Khan, Bangalore V. Income Tax Officer, Ward- 8(1), Bangalore

ITA 2580/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4508 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 20-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 148

Judgement Text

ITA NO.2580/BANG/2019 PARVEEZ RAHIM KHAN, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL BBENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2580/BANG/2019 ASSESSMENT YEAR:2005-06 PARVEEZ RAHIM KHAN 40/1, BAZAAR STREET NEELASANDRA BANGALORE-560047 PAN NO :AAQPR1823C VS. ITO WARD-8(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI PRIYADARSHI MISHRA, D.R. DATE OF H EARING : 21.10.2020 DATE OF PRONOUNCEMENT : 21.10.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 1.8.2018 PASSED BY LD. CIT(A)-10 BENGALURU AND IT R ELATES TO THE ASSESSMENT YEAR 2005-06. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD. CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE EX- PARTE WITHOUT HEARING THE ASSESSEE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVEN TH OUGH THE NOTICE WAS SENT TO THE PARTY BY RPAD. HENCE, WE PR OCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHOUT HEARING THE ASSESSEE. ITA NO.2580/BANG/2019 PARVEEZ RAHIM KHAN, BANGALORE PAGE 2 OF 3 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. TH E A.O. HAS REOPENED THE ASSESSMENT BY ISSUING NOTICE U/S 148 O F THE ACT UPON RECEIVING INFORMATION THAT THE ASSESSEE HAS PURCHAS ED AN IMMOVABLE PROPERTY FOR A CONSIDERATION OF RS.1.15 C RORES AND FURTHER THE ASSESSEE HAS ALSO MADE A CASH DEPOSIT A GGREGATING TO RS.31.59 LAKHS. THE A.O. COMPLETED THE ASSESSMENT BY DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS. 71.18 LAKHS AS AGAINST THE RETURNED INCOME OF RS.11.01 LAKHS. 4. THE ASSESSEE CHALLENGED THE ABOVE SAID ADDITIONS BY FILING APPEAL BEFORE LD. CIT(A). THE FIRST APPELLATE AUTH ORITY POSTED THE APPEAL FOR HEARING ON VARIOUS DATES. SINCE THE NOT ICES WERE RETURNED BACK UNANSWERED BY THE POSTAL AUTHORITIES WITH THE REMARK NO SUCH PERSON, THE LD. CIT(A) PROCEEDED T O DISPOSE OF THE APPEAL EX-PARTE. AFTER CONSIDERING THE ASSESSMENT ORDER, THE LD. CIT(A) CONFIRMED THE ADDITIONS AND ACCORDINGLY, DIS MISSED THE APPEAL OF THE ASSESSEE. AGGRIEVED BY THE ORDER PAS SED BY THE LD. CIT(A), THE ASSESSEE HAS FILED THIS APPEAL BEFORE U S. 5. WE HAVE EARLIER NOTICED THAT THE LD. CIT(A) HAS PASSED THE ORDER EX-PARTE, WITHOUT HEARING THE ASSESSEE. WE NO TICE THAT THE ADDRESS GIVEN IN THE ORDER OF LD CIT(A) AND IN FORM 36 IS DIFFERENT, MEANING THEREBY, THE ASSESSEE APPEARS TO HAVE CHANG ED HIS ADDRESS. HENCE, IT IS POSSIBLE THAT THE NOTICES IS SUED BY LDCIT(A) WERE RETURNED BY POSTAL AUTHORITIES. ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESS EE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO PRESENT HIS CASE BE FORE LD. CIT(A). THE ADDRESS GIVEN IN THIS ORDER MAY BE TAKEN NOTE O F BY THE OFFICE OF LD CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDER PASS ED BY LD. CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICA TING THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2580/BANG/2019 PARVEEZ RAHIM KHAN, BANGALORE PAGE 3 OF 3 WE ALSO DIRECT THE ASSESSEE TO EXTEND HIS FULL COOP ERATION TO LD. CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCT, 2020 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 21 ST OCT, 2020. VG/SPS 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.