Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 124389 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-07-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
12-07-2023
Assessment Year
2018-2019
Appeal Filed On
17-04-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT> BEENA PILLAI, JUDICIAL MEMBER ITA No.316/Bang/2023 Assessment year : 2018-19 Sri Channarayappa Thimmegowda, No.332, Sri Sai Guru Nilaya, 3 rd Main Road, Vyalikaval Layout, Near Chandra Layout, Vijayanagar, Bengaluru-560 040. PAN – AEFPT 0258 Q Vs. 1) The Income-tax Officer, Ward-3(2)(1), Bengaluru. 2) The Income Tax Officer, NFAC, Delhi. APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri N.S Shashidhara, Addl. CIT (DR) Date of hearing : 13.07.2023 Date of Pronouncement : 17.07.2023 O R D E R Per Beena Pillai, Judicial Member The present appeal is filed by the assessee against the order dated 20/02/2023 passed by the NFAC, Delhi for the assessment year 2018-19. 2. It is submitted by the ld.AR that the order passed the ld.NFAC is very cryptic and has not considered the ITA No.316/Bang/2023 Page 2 of 4 submissions of the assessee. He also submitted that during the assessment proceedings, assessee could not make submissions properly as it was COVID period and before the ld.NFAC the assessee did not receive proper opportunity to file relevant evidences in support of its claim. He thus, prayed for the appeal be remanded. 3. On the contrary, the ld.DR relied on the orders passed by the authorities below. 4. We have considered the submission advanced by both the sides in the light of the records placed before us. We note that the ld.NFAC passed cryptic order without considering the claim of the assessee in the light of any submissions that was filed. 4.1 In the interest of justice, we deem it proper to remand this issue to the file of ld.NFC to pass detailed order on merits having regards to the submissions/evidences filed by the assessee. 4.2 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose. ITA No.316/Bang/2023 Page 3 of 4 5. In the result, the appeal of the assessee stands allowed for statistical purpose. Order pronounced in court on 17 th July, 2023 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 17 th July, 2023 / vms / 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. ITA No.316/Bang/2023 Page 4 of 4
AI Insights
The case involves an appeal by Sri Channarayappa Thimmegowda against an order from the NFAC, Delhi, concerning the assessment year 2018-19. The appellant contested that the NFAC's order was cryptic and did not consider his submissions adequately, particularly citing difficulties in making proper submissions during the COVID-19 pandemic. The Departmental Representative supported the original decision. The tribunal found merit in the appellant's arguments and remanded the case for a detailed reassessment.
