Shri Potluri Ramesh , Bangalore V. The Deputy Commissioner of Income Tax Circle-7(2)(1), Bangalore

ITA 2923/BANG/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6777 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-09-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

ITA NO.2923/BANG/2018 SHRI POTLURI RAMESH, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.2923/BANG/2018 ASSESSMENT YEAR: 2015-16 SHRI POTLURI RAMESH NO.1550, AECS LAYOUT OPP. BROOKFIELDS, UNDANAHALLI BG BANGALORE 560 070 PAN NO : AECPR2395K VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-7(2)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI PADAM CHAND KHINCHA, A.R. RESPONDENT BY : MS. NEERA MALHOTRA, D.R. DATE OF HEARING : 07.09.2021 DATE OF PRONOUNCEMENT : 08.09.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 03-08-2018 PASSED BY LD CIT(A)-7, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2015-16. 2. WE HEARD THE PARTIES AND PERUSED THE RECOR D. WE NOTICE THAT THE LD CIT(A) HAS PASSED AN EX-PARTE ORDER, WITHOUT HEARING THE ASSESSEE. A PERUSAL OF THE ORDER PASSED BY LD CIT( A) SHOWS THAT THE LD CIT(A) HAS SENT NOTICE OF HEARING TWICE. THE LD CIT(A) ALSO NOTICED THAT THE SECOND NOTICE HAS BEEN DELIVERED BY THE PO STAL AUTHORITIES. ITA NO.2923/BANG/2018 SHRI POTLURI RAMESH, BANGALORE PAGE 2 OF 3 SINCE THERE WAS NO RESPONSE FROM THE ASSESSEE, THE LD CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL, EX-PARTE. 3. THE LD A.R SUBMITTED THAT THE NOTICES SENT B Y LD CIT(A) DID NOT REACH THE HANDS OF THE ASSESSEE. HE SUBMITTED THAT THERE ARE MULTIPLE ISSUES IN THIS APPEAL AND ACCORDINGLY PRAY ED THAT THE MATTERS MAY BE SENT TO THE FILE OF THE LD CIT(A) FO R ADJUDICATING THEM AFTER HEARING THE ASSESSEE. THE LD D.R DID NOT OBJ ECT TO THE SAME. 4. HAVING HEARD RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT, IN THE INTEREST OF NATURAL JUSTICE, ALL THE ISSUES SHOULD BE RESTORED TO THE FILE OF LD CIT(A) FOR ADJUDICATING THEM AFRESH, SINCE TH E ASSESSEE WAS NOT HEARD IN THE FIRST ROUND. ACCORDINGLY, WE SET ASID E THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM AFRESH, AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO EXTEND FU LL CO-OPERATION TO LD CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSE SSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH SEPT, 2021. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 8 TH SEPT, 2021. VG/SPS ITA NO.2923/BANG/2018 SHRI POTLURI RAMESH, BANGALORE PAGE 3 OF 3 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.