Sri V Selvaraj , Tumkur V. Assistant Commissioner of Income Tax Circle-1 , Tumkur

ITA 3236/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7879 (ITAT-BANGALORE)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 04-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPUSWAMY S R BENGAL URU
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC - A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT I TA NO. 3236/BANG/2018 ASSESSMENT YEAR : 2007 - 08 SHRI V. SELVARAJ, OPP. TALUK OFFICE, CHIKKANAYAKANAHALLI, TUMKUR DISTRICT. PAN: AWVPS 4524J VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, TUMKUR. APP EL L ANT RESPONDENT APP ELL ANT BY : SHRI NARENDRA SHARMA, ADVOCATE RE SPONDENT BY : SHRI KARUPPUSWAMY S.R., ADDL.CIT(DR)(ITAT) BENGALUR U. DATE OF HEARING : 18.12. 201 8 DAT E OF PRONOUNCEMENT : 02 . 01 . 201 9 O R D E R THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 04.10.2018 OF THE CIT(APPEALS)-7, BENGALURU RELATING TO ASSESS MENT YEAR 2007-08. 2. THE ASSESSEE, WHO IS AN INDIVIDUAL, FILED AN A PPEAL BEFORE THE CIT(APPEALS) CHALLENGING THE ORDER OF ASSESSMENT PA SSED U/S. 143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961 [THE ACT] DATED 23.07.2016 IN RELATION TO AY 2007-08. THE APPEAL BEFORE THE CIT( APPEALS) WAS FIXED FOR HEARING ON 06.09.2018 & 19.09.2018. DESPITE SERVIC E OF NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE TH E APPEAL WAS DECIDED EX PARTE CONFIRMING THE ORDER OF ASSESSMENT. ITA NO.3236/BANG/2018 PAGE 2 OF 3 3. THE LD. COUNSEL FOR THE ASSESSEE MADE A STATEMEN T ACROSS THE BAR THAT INSOFAR AS THE FIRST DATE OF HEARING WHICH IS ON 06.09.2018, THE NOTICE WAS RECEIVED ONLY ON 07.09.18 EVEN AS PER THE ORDER OF CIT(A). THE NOTICE OF HEARING FOR 19.09.2018 WAS RECEIVED, BUT IT WAS THE FAULT OF AR OF ASSESSEE IN NOT ATTENDING THE HEARING. HE PRAYED T HAT THE ORDER OF CIT(APPEALS) MAY BE SET ASIDE AND THE ASSESSEE MAY BE AFFORDED AN OPPORTUNITY OF BEING HEARD BEFORE THE CIT(APPEALS). 4. THE LD. DR BROUGHT TO OUR NOTICE THAT THE CIT (APPEALS) HAS NOT DISMISSED THE APPEAL FOR NON-APPEARANCE, BUT HAS DE CIDED THE APPEAL ON MERITS. 5. WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD NOT SUFFER FOR THE FAULT OF OTHERS. IN THE INTEREST OF JUSTICE, WE SET ASID E THE ORDER OF CIT(APPEALS) AND REMAND FOR FRESH CONSIDERATION BY THE CIT(APPEA LS) OF THE VARIOUS ISSUES RAISED BY THE ASSESSEE, AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. 6. FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF JANUARY, 2019. SD/- ( N.V. VASUDEVAN ) VICE PRESIDENT BANGALORE, DATED, THE 02 ND JANUARY, 2019. / D ESAI S MURTHY / ITA NO.3236/BANG/2018 PAGE 3 OF 3 COPY TO: 1. THE APP ELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.