Hasanamba Fuel Park, Hassan V. Income Tax Officer Ward-1, Hassan

ITA 3162/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8925 (ITAT-BANGALORE)
• Duration Of Justice: 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPASWAMY S R
• Assessee Lawyers: K M SHIVAYOGI SWAMY
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH C SMC BEFORE SHRI N.V VASUDEVAN, VICE PRE SIDENT ITA NO.3162/BANG/2018 ASSESSMENT YEAR : 2014-15 HASANAMBA FUEL PARK, 158A, SANTHEPETE, B.M ROAD, HASSAN. PAN AAGFH 9508 Q VS. THE COMMISSIONER OF INCOME-TAX (APPEALS), MYSORE. APPELLANT RESPONDENT APPELLANT BY : SHRI K.M SHIVAYOGI SWAMY, ADVOCATE RESPONDENT BY : SHRI KARUPPASWAMY S.R, ADDL. CIT DATE OF HEARING : 17.12.2018 DATE OF PRONOUNCEMENT : 21.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER DATED 20/9/2018 OF CIT(A), MYSURU RELATING TO ASST. YEAR 2014-15. 2. THE ASSESSEE WAS AGGRIEVED BY THE ORDER OF ASSES SMENT DATED 22/12/2016 PASSED U/S 144 OF THE ACT AND HE FILED AN APPEAL CHALLENGING THE ADDITIONS MADE TO THE TOTAL INCOME MADE IN THE SAID ORDER OF ASSESSMENT. THE ASSESSEE COULD NOT PRODUCE THE ORI GINAL NOTICE OF DEMAND BEFORE THE CIT(A) AND THE CIT(A) DISMISSED T HE APPEAL OF THE ITA NO.3162/B/18 2 ASSESSEE AS DEFECTIVE FOR NON FURNISHING OF NOTICE OF DEMAND U/S 156 OF THE ACT ALONG WITH THE MEMORANDUM OF APPEAL. 3. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE I S IN APPEAL BEFORE THE TRIBUNAL. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED B EFORE ME THAT THE REASONS FOR NON SUBMISSION OF NOTICE OF DEMAND U/S 156 OF THE ACT WAS BECAUSE OF THE FACT THAT PARENTS OF THE MANAGING PA RTNER FELL ILL AND SUBSEQUENTLY DIED AND THIS WAS THE REASON WHY THE N OTICE OF DEMAND COULD NOT BE TRACED AND FILED ALONG WITH THE MEMORA NDUM OF APPEAL BEFORE THE CIT(A). COPY OF THE NOTICE OF DEMAND OF HAS AL SO FILED BEFORE ME AND ALSO ORIGINAL PRODUCED BEFORE ME FOR PERUSAL. 5. I AM OF THE VIEW THAT SINCE THE DEFECT FOR WHICH THE APPEAL WAS DISMISSED AS UN-ADMITTED HAS BEEN RECTIFIED, IT WOU LD BE JUST AN APPROPRIATE TO DIRECT THE CIT(A) TO TREAT THE APPEA L FILED BY THE ASSESSEE IS IN PROPER FORM AND DECIDE THE VARIOUS GROUNDS RA ISED BY THE APPEAL ON MERITS IN ACCORDANCE WITH LAW AFTER AFFORDING OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. 6. IN THE RESULT, APPEAL BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2018 . SD/- (N.V VASUDEVAN) VICE PRESIDENT BANGALORE DATED : 21/12/2018 VMS ITA NO.3162/B/18 3 COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGI STRAR, ITAT, BANGALORE ITA NO.3162/B/18 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR. P. S ... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT.. 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..