Mr.Balachandra Hulkoti(HUF) , Gadag V. The Income Tax Officer Wrad-1, Gadag

ITA 3056/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9468 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 13-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: MRINALINI R
• Keywords: Opportunity of being heard; TDS; Set aside
• Section: 201

Judgement Text

ITA NO. 30 5 6 ( B)/201 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : C , BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA NO. 30 5 6 (BANG)/201 8 (ASSESSMENT YEAR : 201 3 - 1 4 ) SHRI BALACHANDRA S HULKOTI, HUBLI ROA HULKOTI VILLAGE, GADAG PAN NO.A AJHB6296G APPELLANT THE INCOME TAX OFFICER WARD - 1 , GADAG RESPONDENT APPELLANT BY : S MT. MRINALINI , R. A DVOCATE REVENUE BY : SMT. R.PREMI, JCIT DATE OF HEARING : 2 6 - 09 - 2019 DATE OF PRONOUNCEMENT : 2 6 - 09 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 28 /0 9 /201 8 PASSED BY LD.CIT(A) - 1 , HUBBALLI FOR ASSESSMENT YEAR 201 3 - 14 . ITA NO. 30 5 6 ( B)/201 8 2 2 . IT HAS BEEN SUBMITTED THAT ASSESSEE NEITHER APPEARED NOR FILED ANY DETAIL S /SUBMISSIONS BEFORE LD.CIT (A) DESPITE NOTICES BEING ISSUED. 3. LD. CIT (A) THEREFOR E DECIDED THE ISSUE BASED UPON OBSERVATIO NS OF LD. AO. 4. ASSESSEE IS N OW SUBMITTING BEFORE US THAT AN OPPORTUNITY MAY BE GRANTED TO R EPRESENT ITS CASE BEFORE LD.CIT (A). 4.1 LD. DR OBJECTED TO THE SAME AND SUBMITTED THAT DESPITE SUFFI CIENT OPPORTUNITY, ASSESSEE HAS FAILED TO APPEAR BEFORE LD. CIT (A) TO DEFEND THE ADDITIONS MADE BY LD.AO. IT HAS BEEN SUBMITTED THAT ASSESSEE DO NOT DESERVES AN OPPORTUNITY OF BEING HEARD FOR THE SECOND TIME UNDER SUCH CIRCUMSTANCES. 5. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF THE RECORDS PLACED BEFORE US. 5.1 LD. AR ADMITTED TO THE FACT THAT ASSESSEE FAILED TO APPEAR BEFORE LD. CIT (A) TO REPRESENT ITS CASE. HOWEVER , THE RIGHT OF BEING HEARD CANNOT BE DENIED TO ASSESSEE. WE ARE THEREFORE OF CONSIDERED OPINION TO SET ASIDE THE ISSUE BACK TO L D. CIT (A) SUBJECT TO COST O F RS. 5000/ - PAYABLE BY ASSESSEE WITHIN 15 DAYS OF RECEIPT OF THIS ORDER. ASSESSEE IS DIRECTED TO PAY THE COST TO KARNATAKA CHIEF MINISTERS RELIEF FUND . U PON FILING THE PROOF OF COST HAVING DEPOSIT ED IN ALONG WITH AFFIDAVIT , THE L D . CIT (A) IS DIRECTED TO ISSUE NOTICE OF HEARING TO ASSESSEE. ASSESSEE SHALL THEN FILE ALL REQUISITE DETAILS IN SUPPORT OF ITS CLAIM WHI CH SHALL BE VERIFIED BY LD.CIT (A) IN ACCORDANCE WITH LAW AND DECIDE THE ISSUE CONTESTED HEREIN AFRESH ITA NO. 30 5 6 ( B)/201 8 3 ON MERITS BY PASSING THE SPEAKING ORDER. WITH THE AFORESTATED DIRECTION, WE SET ASIDE APPEAL BACK T O LD. CIT(A). ACCORDINGLY GROUND RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 6 - 09 - 2019. SD/ - SD/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 - 09 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR