M/s Jaysons Infrastructure India Private Limited , Bangalore V. Income Tax Officer Ward-4(1)(1), Bangalore

ITA 3002/BANG/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8483 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-02-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMR R PREMI
• Assessee Lawyers: V SRINIVASAN
• 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.3002/BANG/2018 ASSESSMENT YEAR : 2010-11 M/S JAYSONS INFRASTRUCTURE INDIA PVT. LTD., NO.2, CHAMPAKA MANSION, NATIONAL HIGH SCHOOL ROAD, BEHIND SBI, VV PURAM, BENGALURU-560 004. PAN AACCJ 2951 N VS. THE INCOME-TAX OFFICER, WARD-4(1)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI V SRINIVASAN, ADVOCATE REVENUE BY : SMR. R PREMI, JCIT DATE OF HEARING : 11-02-2021 DATE OF PRONOUNCEMENT : 25 -03-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE A GAINST ORDER DATED 24/09/2018 PASSED BY LD.CIT(A)-10, BANGALORE FOR ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET IT IS SUBMITTED THAT NONE HAD APPE ARED BEFORE THE LD.CIT(A). IT HAS BEEN OBSERVED BY LD.CIT(A) TH AT OF THE NOTICES ISSUED BY HIS OFFICE WAS RETURNED UNSERVED WITH POSTAL REMARKS ASSESSEE LEFT, ADDRESSEE MOVED ETC. THE LD. CIT(A) THEREFORE DECIDED THE ISSUE ON THE DOCUMENTS AVAILA BLE ON RECORD. PAGE 2 OF 4 ITA NO.3002/BANG/2018 3. THE LD.AR THUS REQUESTED THE APPEAL TO BE REMAND ED TO LD.CIT(A). 4. IT HAS BEEN SUBMITTED THAT ASSESSEE MAY BE GRANT ED AN OPPORTUNITY OF BEING REPRESENTED BEFORE LD.CIT(A) B Y FURNISHING RELEVANT EVIDENCES/DOCUMENTS IN SUPPORT OF CLAIM. 5. THE LD.SR.DR DID NOT RAISE ANY SERIOUS OBJECTION FOR THE ISSUE BEING REMANDED TO LD.CIT (A). 6. BASED ON THE ABOVE WE ARE OF THE OPINION THAT ON E MORE OPPORTUNITY NEEDS TO BE GRANTED TO ASSESSEE. ASSESS EE IS DIRECTED TO FURNISH ALL RELEVANT DETAILS BEFORE THE LD.CIT(A ). THE LD.CIT(A) AND SHALL CARRY OUT NECESSARY VERIFICATION/INVESTIG ATION IN RESPECT OF THE DOCUMENTS FURNISHED BY ASSESSEE AND CONSIDER THE CLAIM IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF BEING HEARD MUST BE GRANTED TO ASSESSEE IN ACCOR DANCE WITH LAW. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH, 2021 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 25 TH MARCH, 2021. /VMS/ PAGE 3 OF 4 ITA NO.3002/BANG/2018 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.3002/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -3-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -3-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -3-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -3-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -3-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -3-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -3-2021 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