M/S. THE CHITRADURGA DISTRICT COOPERATIVE CENTRAL BANK LTD, Chitradurga V. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(1), Davanagere

ITA 282/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3261 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 10-11-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M NARASIMHA RAJU
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.282/BANG/2019 ASSESSMENT YEAR : 2014 15 M/S THE CHITRADURGA DISTRICT CO-OPERATIVE CENTRAL BANK LTD., DCC BANK BUILDING, NR. D.C OFFICE CIRCLE, CHITRADURGA-577 501. PAN AAALC 0069 M VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE. APPELLANT RESPONDENT APPELLANT BY : SHRI SURESH MUTHUKRISHNAN, C.A RESPONDENT BY : SHRI M NARASIMHARAJU, ADDL. CIT (DR) DATE OF HEARING : 10-11-2020 DATE OF PRONOUNCEMENT : 10-11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL INITIALLY FILED BY ASSESSEE A GAINST ORDER DATED 17/12/2018 PASSED BY LD CIT(A), DAVANGERE FOR ASSES SMENT YEAR 2014-15. 2. IT HAS BEEN SUBMITTED BY LD.AR THAT NO OPPORTUNI TY OF BEING HEARD WAS GRANTED TO ASSESSEE AND ASSESSEE HAD SOUG HT SHORT ADJOURNMENT ON THE DATE OF HEARING. LD.AR SUBMITTE D THAT, PAGE 2 OF 4 ITA NO.282/BANG/2019 SUBSEQUENTLY LD.CIT(A) DISPOSED OF THE APPEAL BY OB SERVING AS UNDER:- 5B. THE CASE WAS ADJOURNED FOR A LATER DATE, FOR WH ICH THERE WAS NO COMPLIANCE FROM THE AR. HOWEVER, WHEN THE CASE WAS REPOSTED FOR HEARING, NONE APPEARED. THEREFORE, THE APPEAL IS DISPOSED OFF BASED ON THE MATERIAL AVAILABLE ON REC ORD. 5C. I HAVE PERUSED THE ORDER THE AO, THE SUBMISSION S MADE AND THE MATERIAL AVAILABLE ON RECORD. THE AO HAS IN DETAIL DISCUSSED IN THE ORDER AS TO WHY THE DIFFERENCE IN ACCRUED INTEREST IS BRO UGHT TO TAX AND ALSO THE DIFFERENCE ON ACCOUNT CONSEQUENT TO COMPUTERIZATION . THE APPELLANT HAS ALSO NOT PRODUCED ANY DETAILS BEFORE ME ALSO TO SUB STANTIATE THE CLAIM. I THEREFORE, HOLD THAT THE ORDER OF THE AO NEEDS NO I NTERFERENCE. THUS, ALL THE GROUNDS RELATING TO FIRST FOUR ISSUES ARE DISMI SSED. 2. WE NOTE THAT LD.CIT(A) HAS PASSED CRYPTIC ORDER WITHOUT CONSIDERING THE EVIDENCES FILED BY ASSESSEE. ACCOR DINGLY IN THE INTEREST OF JUSTICE WE REMAND THE MATTER TO LD.CIT (A) TO PASS A DETAILED ORDER ON MERITS. NEEDLESS TO SAY THAT PRO PER OPPORTUNITY OF BEING HEARD MUST BE GRANTED TO ASSESSEE. LD.CIT (A) IS DIRECTED TO PASS A DETAILED ORDER ON THE ISSUES ALLEGED BY A SSESSEE HAVING REGARD TO THE EVIDENCES/DOCUMENTS FILED BY ASSESSEE IN ACCORDANCE WITH LAW. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH NOV, 2020 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 10 TH NOV, 2020. PAGE 3 OF 4 ITA NO.282/BANG/2019 /VMS/ 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.282/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -11-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -11-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -11-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -11-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -11-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -11-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -11-2020 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