Shri Prabhakar Raghavendra , Shimoga V. Income Tax Officer Ward-4 , Shimoga

ITA 3322/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0444 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K N DANDA
• Keywords: Principle of natural justice
• Section: 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 3322 /BANG/2018 (ASSESSMENT YEAR: 201 4 - 15 ) SHRI PRABHAKAR RAGHAVENDRA, M/S. SRI GURUSHAKTI FUELS & SERVICES, HOSANAGARA TALUK, SHIMOGA. .APPELLANT PAN AHTPR5390L VS. INCOME TAX OFFICER , WARD 4, SHIMOGA. RESPONDENT. ASSESSEE BY: NONE. REVENUE BY: SHRI K.N. DANDAPANI, ADDL. CIT (D.R) DATE OF HEARING : 17.06 .20 20 DATE OF PRONOUNCEMENT : 17 .06 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPE AL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), DAVANGERE PASSED U/S .271(1)(C) AND U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASST. YEAR 2014 - 15. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEREAS CIT (AP PEALS) HAS PASSED EXPARTE ORDER DISMISSING THE APPEAL FOR WANT OF PROSECUT I ON. 2 ITA NO. 3322/BANG/2018 3. WE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON PERUSAL OF THE CIT (APPEALS) ORDER, WE FIND THAT THE ASSESSEE WAS PRO VIDED OPPORTUNITY OF HEARING ON 16.03.2018 AND 21.08.2018 AND NONE APPEARED ON THE DATE OF HEARING AND CIT (APPEALS) HAS OBSERVED THAT THE ASSESSEE IS NOT INTERESTED IN P U RSUING THE APPEAL AND DISMISSED FOR WANT OF PROSECUTION. WE ARE OF THE OPINION THAT THERE CAN BE VARIOUS REASONS FOR NON - APPEARANCE AND THEREFORE CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE, WE PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE. ACCORDINGLY WE SET - ASIDE THE ORDER OF CIT (APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT (APPEALS) TO ADJUDICATE AFRESH ON MERITS AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND WE ORD ER ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEE'S APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( A.K. GARODIA ) (PAVAN KUMAR GADAL E) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 .06. 20 20 . *REDDY GP 3 ITA NO. 3322/BANG/2018 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE