Bhruhat Bengaluru Mahanagara Palike , Bangalore V. Income Tax Officer (TDS) Ward-1(1), Bangalore

ITA 3220/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8721 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay; TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NOS. 3221 AND 322 0 /BANG/201 8 ASSESSMENT YEAR : 20 1 2 - 1 3 BRUHAT BENGALURU MAHANAGARA PALIKE (BBMP), N. R. SQUARE, BENGALURU 560 002. PAN : AAALB 1608 F VS. INCOME-TAX OFFICER (TDS), WARD - 1(1), HMT BHAVAN, BELLARY ROAD, BENGALURU 560 032. APPELLANT RESPONDENT ASSESSEE BY : SHRI. NARENDRA SHARMA , ADVOCATE REVENUE BY : SHRI. PRADEEP KUMAR, CIT DATE OF HEARING : 20 . 0 6 .201 9 DATE OF PRONOUNCEMENT : 12 . 0 7 .201 9 O R D E R PER JASON P. BOAZ, ACCOUNTANT MEMBER: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE EX-PARTE ORDERS OF CIT(A)-13, BENGALURU, DATED 03.10.2018; FOR ASSESSMENT YEAR 2012-13 DISMISSING THE ASSESSEES APPEALS IN LIMINE BY NOT CONDONING THE DELAY IN FILING THE APPEAL BEFORE HIM AND THEREBY CONFIRMING THE ORDERS OF ITO (TDS) WARD 1(1), BANGALORE, DATED 17.03.2015 PASSED UNDER SECTION 201(1) AND 201(1A) R.W.S. 263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ORDER ON PETITION FOR CONDONATION OF DELAY IN FILING THE APPEALS FOR ASSESSMENT YEAR 2012-13 BEFORE CIT(A) ITA NOS. 3221 AND 3220/BANG/2018 PAGE 2 OF 18 2.1 ADMITTEDLY, THERE WAS A DELAY OF 898 DAYS IN FILING THE APPEALS BEFORE THE CIT(A). ALONG WITH THE APPEALS PROFORMA, THE ASSESSEE HAD FILED PETITIONS / AFFIDAVITS PRAYING FOR CONDONATION OF THE AFORESAID DELAY IN FILING THE APPEALS BEFORE THE CIT(A). 2.2 WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND PERUSED AND CAREFULLY CONSIDERED THE MATERIAL ON RECORD IN RESPECT OF THE ASSESSEES CONTENTIONS, SUBMISSIONS AND REASONS FOR THE DELAY IN FILING THE TWO APPEALS FOR ASSESSMENT YEAR 2012-13 BEFORE THE CIT(A) AND CONTENTIONS TO THE EFFECT THAT THE IMPUGNED ORDERS OF THE CIT(A) ARE BAD IN LAW AS THEY HAVE BEEN PASSED EX-PARTE; IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE AND LIABLE TO BE QUASHED AS THEY ARE PASSED WITHOUT PROVIDING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD ON MERITS. 2.3 THE ASSESSEE, BRUHAT BENGALURU MAHANAGARA PALIKE (BBMP) IS A LOCAL AUTHORITY OVERSEEING THE DEVELOPMENT AND PROVISION OF CIVIC AMENITIES OF THE CITY OF BENGALURU. IN ITS AFFIDAVIT, THE ASSESSEE HAS SUBMITTED THAT THE DELAY IN FILING THE APPEAL WAS FOR THE FOLLOWING REASONS:-