Shri. Ashok Babulal Shah, Bengaluru V. Income Tax Officer, Ward-2(3)(3), Bengaluru

ITA 2669/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6201 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-02-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 08-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KABILA H J
• Assessee Lawyers: B N SUDARSHAN
• Keywords: Opportunity of being heard; Additional evidence
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, AM AND SMT. BEENA PILLAI, JM ITA NO. 2669/BANG/2017 ASSESSMENT YEAR : 2012 13 S HRI ASHOK BABULAL SHAH , NO. 14/2, 40 TH CROSS, 8 TH MAIN, 5 TH BLOCK, JAYANAGAR, BENGALURU - 560011 PAN: APWPS3282F VS. ITO, WARD 2 (3) (3), BANGALORE APPELLANT RESPONDENT ASSESSEE BY : S HREE B. N. SUDARSHAN, C. A. REVENUE BY : S HRI KABILA H, J CIT DR DATE OF HEARING : 0 5 . 0 2 .20 20 DATE OF PRONOUNCEMENT : 12 . 0 2 .20 20 O R D E R PER SHRI A.K. GARODIA, AM: THIS APPEAL IS FILED BY THE ASSESSE AND IT IS DIRECTED AGAINST THE ORDER OF CIT(A) 7 BENGALURU DATED 12.10.2017. 2. APART FROM GROUNDS ON MERIT, THIS IS ONE OF THE GROUNDS RAISED BY THE ASSESSEE THAT THE LEARNED CIT (A) WAS NOT JUSTIFIED IN REFUSING TO ADMIT THE ADDITIONAL EVIDENCE SUBMITTED BY THE ASSESSEE BEFORE HIM. 3. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE SUBMITTED THAT IT IS NOTED BY CIT (A) IN PARA 6 OF HIS ORDER THAT THE ASSESSEE SUBMITTED CONFIRMATIONS FROM 16 PERSONS IN ABSENCE OF WHICH, THE AO MADE ADDITION OF RS. 73,46,500/-. HE SUBMITTED THAT LEARNED CIT (A) DID NOT ADMIT THE SAME AS ADDITIONAL EVIDENCE. HE SUBMITTED THAT ADDITIONAL EVIDENCE GOES TO THE ROOT OF THE MATTER AND THEREFORE, IN THE INTEREST OF JUSTICE, IT SHOULD BE ADMITTED AND THE MATTER BE RESTORED TO AO FOR FRESH DECISION AFTER CONSIDERING THE ADDITIONAL EVIDENCE AND ITA NOS.2669/(B)/2017 PAGE 2 OF 2 AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). 4 . WE HAVE CONSIDERED THE RIVAL SUBMISSION. IN THE INTEREST OF JUSTICE AND IN THE FACTS OF THE PRESENT CASE, WE ADMIT THE ADDITIONAL EVIDENCE AND RESTORE THE ENTIRE MATTER BACK TO AO FOR A FRESH DECISION AFTER CONSIDERING THE ADDITIONAL EVIDENCE AND AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 12 TH FEBRUARY, 2020. /NS/ AKG COPY TO: 1. APPELLANT 4. CIT (A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.