Deepak Mohangouda Patil , Gadag V. Income Tax Officer Ward-2 , Gadag

ITA 3204/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5573 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MRINALINI
• Keywords: Opportunity of being heard; Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.3204/BANG/2018 ASSESSMENT YEAR : 2014-15 DEEPAK MOHANGOUDA PATIL, CIVIL CONTRACTOR, HULKOTI-582 205. PAN : AI2PP 0276 C. VS. THE INCOME-TAX- OFFICER, WARD-II, GADAG. APPELLANT RESPONDENT APPELLANT BY : SHRI MRINALINI, ADVOCATE RESPONDENT BY : SHRI RAJENDRA CHANDEKAR, JCIT DATE OF HEARING : 28.01.2019 DATE OF PRONOUNCEMENT : 30.01.2019 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 28/9/2018 OF CIT(A) HUBLI RELATING TO ASST. YEAR 2014-15. 2. THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER D ATED 18/7/2016 OF THE AO IMPOSING PENALTY ON THE ASSESSEE U/S 271B OF THE INCOME-TAX ACT 1961 (THE ACT). 3. THE APPEAL WAS LISTED FOR HEARING ON 17/8/2018, 11/9/2018 AND FINALLY ON 24/9/2018. SINCE NONE APPEARED FOR THE A SSESSEE, THE APPEAL WAS DISMISSED FOR NON PROSECUTION. AGAINST WHICH TH E ASSESSEE HAS FILED THE PRESENT APPEAL. THE LD COUNSEL FOR THE ASSESSE BROUGHT TO OUR NOTICE ITA NO.3204/BANG/2018 PAGE 2 OF 4 AN AFFIDAVIT FILED BY THE ASSESSEE IN WHICH IT HAS BEEN MENTIONED THAT THE ASSESSEE WAS UNDER THE BONAFIDE BELIEF THAT NOTICE OF HEARING WOULD HAVE GONE TO THE CA AND THE CA WOULD APPEARED IN THE PRO CEEDINGS. SINCE THERE WAS NO COMMUNICATION FROM THE ASSESSEE, THE C A DID NOT APPEAR BEFORE THE CIT(A). IT WAS ALSO BEEN MENTIONED THAT THERE WERE DIFFERENCES WITH REGARD TO AUDIT FEES AND PROBABLY THIS WAS AN OTHER REASONS WHY AUDITOR DID NOT APPEAR BEFORE THE CIT(A). THE LD CO UNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT THE ASSESSEE STAYS IN A REMOTE PLACE AND IT TAKES SOME TIME TO TRAVEL TO HUBLI FROM HIS PLACE OF RESIDENCE . 4. I AM CONSIDERED THE SUBMISSION AND THE AFFIDAVIT FILED BY THE ASSESSEE AND I AM SATISFIED THAT THE FAILURE OF TH E ASSESSEE TO APPEAR BEFORE THE CIT(A) WAS DUE TO SUFFICIENT AND REASONA BLE CAUSE. 5. I, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT THE CIT(A) TO DECIDE THE APPEAL OF THE ASSESEE ON MERITS AFTER AF FORDING ASSESSEE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECT ED TO CO-OPERATE IN EXPEDIOUS DISPOSAL OF THE APPEAL BEFORE THE CIT(A) . 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2019 . SD/- ( N.V. VASUDEVAN) VICE PRESIDENT BANGALORE, DATED, 30TH JANUARY, 2019. / VMS / ITA NO.3204/BANG/2018 PAGE 3 OF 4 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.3204/BANG/2018 PAGE 4 OF 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. ..