Mr. Joseph Bashyam Louis, Bangalore V. ACIT, Bangalore

ITA 272/BANG/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9415 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 04-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P RAO
• Assessee Lawyers: PADAMCHAND KHINCHA
• Keywords: Opportunity of being heard

Judgement Text

ITA.272/BANG/09 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B' BEFORE SHRI. K. P. T. THANGAL, VICE PRESIDENT AND SHRI. N. L. KALRA, ACCOUNTANT MEMBER I.T.A.NO.272/BANG/2009 (ASSESSMENT YEAR : 2005-07 ) SHRI. JOSEPH BHASHYAM LOUIS, NO.702, 'CASA MARIA', FERNS PARADISE, MARATHAHALLI OUTER RING ROAD, BANGALORE 560 037 .. APPELLANT V. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -14(1), BANGALORE .. RESPONDENT APPELLANT BY : SHRI. PADAMCHAND KHINCHA RESPONDENT BY : SHRI. K. P. RAO O R D E R PER K. P. T. THANGAL, VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE IS FOR THE ASSESSMENT YEAR 2005- 06. THE ONLY EFFECTIVE GROUND OF OBJECTION BY THE ASSESSEE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(A) UPHO LDING THE ADDITION OF RS.20 LAKHS TO THE INCOME DECLARED BY T HE ASSESSEE ON THE GROUND THAT THE INVESTMENT WAS MADE FROM THE BANK A CCOUNT WHICH WAS NOT DISCLOSED IN THE RETURN OF INCOME TO THE DE PARTMENT. ITA.272/BANG/09 PAGE - 2 2. CONTENDING PARTIES CONCEDED THAT THE APPEAL PREF ERRED BY THE REVENUE AGAINST THE VERY SAME ORDER AGAINST THE PAR TIAL RELIEF GIVEN TO THE ASSESSEE WAS HEARD BY THE BENCH IN ITA NO.291/B ANG/2009, FOR THE ASSESSMENT YEAR 2005-06 IN ASSESSEE'S OWN CASE. THE TRIBUNAL VIDE ORDER DT.10.7.2009 REMANDED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER IN THE INTEREST OF JUSTICE. FOLL OWING THE SAME THIS APPEAL BY THE ASSESSEE IS ALSO, THEREFORE, REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH, A FTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, ASSESSEE'S APPEAL IS ALLOWED. OR DER PRONOUNCED IN OPEN COURT ON THIS 7TH DAY OF AUGUST, 2009. SD/- SD/- (N. L. KALRA) (K. P. T. THANGAL) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE DATED : 7TH AUGUST, 2009 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE