Sri J D Prakash , Hassan V. The Income Tax Officer Ward-2 , Hassan

ITA 3283/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7891 (ITAT-BANGALORE)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 07-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KIRAN
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH C, SMC BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT ITA NO.32 83 /BANG/2018 ASSESSMENT YEAR : 201 5 - 1 6 SRI J.D PRAKASH, KOTE BEEDI, JAVAGAL, ARASIKERE TALUK, JAVAGAL. HASSAN DISTRICT. PAN AWXPP 8770B. VS. THE INCOME-TAX OFFICER, WARD 2, HASSAN APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI D KIRAN, JCIT DATE OF HEARING : 26.12.2018 DATE OF PRONOUNCEMENT : 02.01.2019 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST T HE ORDER DATED 14/12/2018 OF CIT(A), MYSORE RELATING TO ASST. YEAR 2015-16. 2. THE ASSESSEE IS AN INDIVIDUAL. HE FILED A RETURN OF INCOME FOR ASST. YEAR 2015-16 DECLARING A TOTAL INCOME OF RS.1 1,18,330/- . THE AO PASSED ASSESSMENT ORDER DATED 14/12/2017 U/S 143(3) OF THE INCOME- TAX ACT 1961 (THE ACT) DETERMINING TOTAL INCOME O F THE ASSESSEE AT SUM OF RS.36,07,228/- AFTER MAKING AN ADDITION OF R S.24,88,898/-. ITA NO.3283/B/18 2 3. THE ASSESSEE AGGRIEVED BY THE AFORESAID ORDER OF THE AO PREFERRED AN APPEAL BEFORE THE CIT(A). 4. THE APPEAL BEFORE THE CIT(A) WAS FIXED FOR HE ARING ON 27/9/2018. ON THAT DATE ONE SHRI SHESHAGIRI INCOME-TAX PRACTIT IONER (ITP) APPEARED BEFORE THE CIT(A) ON BEHALF OF THE ASSESSE E. IT APPEARS THAT THE CIT(A) WANTED TO PROVE THAT SHRI SHESHAGIRI WAS A REGISTERED ITP. THIS WAS NOT FURNISHED BY SHRI.SHESHGIRI AT THE TIM E OF HEARING ON 27/9/2018. THE CIT(A), THEREFORE, REFUSED TO HEAR SHRI SHESHAGIRI AND ALSO FOUND THAT THERE WAS NO WRITTEN SUBMISSION. HE , THEREFORE, PROCEEDED TO DECIDE THE APPEAL ON FACTS AVAILABLE O N RECORD. HE FOUND NO GROUNDS TO INTERFERE WITH THE ORDER OF THE AO AN D ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE. 5. AGGRIEVED BY THE ORDER OF THE CIT(A), THE AS SESSEE HAS PREFERRED PRESENT APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE SUBMISSION OF THE LD COU NSEL FOR THE ASSESSEE WHO BROUGHT TO MY NOTICE THAT IN THE EVENT OF CIT(A ) BEING NOT SATISFIED WITH THE QUALIFICATIONS OF SHRI SESHAGIRI, AS A RE GISTERED ITP, HE OUGHT TO HAVE GIVEN NOTICE TO THE ASSESSEE ABOUT HIS INTE NTION TO IGNORE THE SUBMISSIONS OF SHRI SESHAGIRI AND PROCEED TO DECI DE THE APPEAL ON MATERIAL AVAILABLE ON RECORD. 6. THE LD DR RELIED ON THE ORDER OF THE CIT( A). I AM OF THE VIEW THAT IF THE CIT(A) DISPUTED THE QUALIFICATIONS OF SHRI S HESHAGIRI AS AN ITP AND WHEN IF HE FINDS THAT SHRI SHESHAGIRI WAS NOT ABLE PROVE THAT HE IS REGISTERED ITP, HE OUGHT TO HAVE GIVEN NOTICE TO THE ASSESSEE ON THESE ASPECTS AND AFFORDED ASSESSEE OPPORTUNITY OF MAKING ALTERNATIVE ARRANGEMENTS OR TO SHOW THAT SHRI SHESHAGIRI WAS RE GISTERED ITP. WITHOUT DOING SO, THE CIT(A) OUGHT NOT TO HAVE PROC EEDED TO DECIDE THE ITA NO.3283/B/18 3 APPEAL EX-PARTE. I AM THEREFORE OF THE VIEW THAT T HE ORDER OF THE CIT(A) SHOULD BE SET ASIDE AND ISSUES RAISED BY THE ASSES SEE IN THE GOURDS OF APPEAL BEFORE THE CIT(A) SHOULD BE DECIDED ON MERIT S AFRESH AFTER AFFORDING ASSESSEE OPPORTUNITY OF BEING HEARD AND A LSO TO APPOINT AUTHORIZED REPRESENTATIVE DULY QUALIFIED U/S.288 OF THE INCOME TAX ACT, 1961 (ACT). 7. IN THE RESULT, APPEAL OF THE ASSESSEES IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JANUARY, 2019 . SD/- (N.V VASUDEVAN) VICE PRESIDENT BANGALORE DATED : 2/1/2019 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED 5.DR 6.GF BY ORDER ASST. REGISTRAR, I TAT, BANGALORE. ITA NO.3283/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. ..