Sri Chandrashekar B Aski , Bijapur V. The Assistant Commissioner of Income Tax Circle-1 , Bijapur

ITA 2595/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0525 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 17-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: RAVISHANKAR S V
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 2595 /BANG/2018 (ASSESSMENT YEAR: 20 0 9 - 0 8) SRI CHANDRASHEKAR B ASKI, CIVIL CONTRACTOR, LIG - 98, JALANAGAR, BIJAPUR. . .APPELLANT PAN AGOPA5661P VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, BIJAPUR. RESPONDENT. ASSESSEE BY: SHRI RAVISHANKAR S.V., ADVOCATE. REVENUE BY: S MT. R. PREMI, JCIT (D.R) DATE OF HEARING : 10.12 .2019 DATE OF PRONOUNCEMENT : 17 .12 .2019 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, BELAGAVI PASSED UNDER SECTION 143(3) AND 250 OF THE INCOME TAX ACT, 1961 ('THE ACT'). 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENT ATIVE SUBMITTED THAT THE CIT(APPEALS) HAS PASSED EXPARTE ORDER AND PRAYED FOR AN OPPORTUNITY BE 2 ITA NO. 2595/BANG/2018 GRANTED TO REPRESENT THE CASE BEFORE THE A PPELLATE AUTHORITIES WITH EVIDENCES. CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDER OF CIT(APPEA LS). 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE LEARNED AUTHORISED REPRESENTATIVE HAS RESTRICTED THE SUBMISSIONS ON THE EXPARTE OR DER PASSED BY THE CIT(APPEALS) AND EMPHASIZED THAT EARLIER THE AUTHORISED REPRESENTATIVE W AS AUTHORIZED FOR APPEARANCE B U T COULD NOT APPEAR FOR VARIOUS REASONS AND ONLY AFTER THE ASSESSEE RECEIVED THE EXPARTE ORDER OF CIT (APPEALS) CAME TO KNOW ABOUT NON - APPEARANCE. THE ASSESSEE HAS SUB S T A N T I A L MATERIAL EVIDENCES TO CONTR OVERT THE ADDITIONS MADE BY THE ASSESSING OFFICER AND PRAYED FOR AN OPPORTUNITY TO SUBSTANTIATE THE APPEAL BEFORE THE CIT(APPEALS). WE FOUND THE CIT(APPEALS) AT PARA 4 HAS PROVIDED OPPORTUNITY OF HEARING TO THE ASSESSEE BUT THE THEN LEARNED AUTHORISED REP RESENTATIVE COULD NOT APPEAR ON HEALTH GROUNDS AS ENVISAGED BY THE LEARNED AUTHORISED REPRESENTATIVE. WHEREAS THE CIT (APPEALS) B ASED ON THE WRITTEN SUBMISSIONS, HAS CONFIRMED THE ADDITIONS OF THE ASSESSING OFFICER AND DISMISSED THE APPEAL. HENCE W E CONS IDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE, ARE OF THE OPINION THAT THE REVENUE SHALL NOT AT LOSS IF AN OPPORTUNITY IS PROVIDED TO THE ASSESSEE. ACCORDINGLY, TO MEET THE ENDS OF JUSTICE WE S ET ASIDE THE ORDER OF CIT(APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE 3 ITA NO. 2595/BANG/2018 CIT(APPEALS) T O ADJUDICATE AFRESH AND GRANT OPPORTUNITY OF HEARING TO THE ASSESSEE AND ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEAL A ND ALLOW THE GROUNDS FOR STATISTICAL PURPOSES . 4. IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 T H DEC., 2019. S D / - S D / - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 7 .12. 2019. *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