Smt.K.Shashikala , Davangere V. Income Tax Officer Ward-1(2), Davangere

ITA 333/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8211 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-09-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 05-02-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.333/BANG/2018 (ASSESSMENT YEAR: 2012-13) SHRI K.SHASHIKALA, W/O SHRI SRINATH REDDY, NO.1814, 1 ST MAIN, 9 TH CROSS, VIDYANAGAR, DAVANGERE. PAN:BCJPS 8040 J VS. APPELLANT INCOME-TAX OFFICER, WARD 1(2), DAVANGERE. RESPONDENT APPELLANT BY : SHRI V.SRINIVASAN, ADVOCATE. RESPONDENT BY : DR. PRADEEP KUMAR, ADDL.CIT(DR) DATE OF HEARING: 26 /0 3 /2019 DATE OF PRONOUNCEMENT: 03/04/2019 O R D E R PER PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED THE APPEAL AGAINST THE ORD ER OF THE CIT, DAVANGERE, DATED 22/08/2017 PASSED U/S 143 (3) AND 250 OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT ] FOR THE ASSESSMENT YEAR 2012-13. 2. BRIEF FACTS OF THE CASE ARE THAT THERE WAS A SURVEY U/S 133A OF THE ACT CONDUCTED IN THE PREMISES OF THE AS SESSEES ITA NO.333/BANG/2018 PAGE 2 OF 5 HUSBAND SHRI K. SRINATH REDDY ON 05/08/2013. IT WA S FOUND THAT THE ASSESSEE IN SPITE OF HAVING TAXABLE INCOME , HAS NOT FILED RETURN OF INCOME AND THEREFORE, NOTICE U/S 14 8 OF THE ACT WAS ISSUED. IN COMPLIANCE TO THE NOTICE, THE ASSES SEE FILED RETURN OF INCOME ELECTRONICALLY ON 08/01/2014 WITH TOTAL INCOME OF RS.3,66,870/-. SINCE THERE WAS NO RESPONS E TO NOTICES U/S 142(1) AND 143(2) OF THE ACT, THE AO IS SUED SHOW CAUSE NOTICE ON 04/06/2014. THE ASSESSING OFFICER (AO) NOTICED FROM THE FINANCIAL STATEMENT AND THE INFORM ATION FILED BY THE ASSESSEE, THAT THE ASSESSEE HAS REAL ESTATE INCOME AND MADE ADDITION OF RS.4,83,134/- AND OTHER ADDITIONS INCLUDING SHORT-TERM CAPITAL GAINS AND ASSESSED THE TOTAL INC OME OF RS.15,40,860/- AND PASSED THE ORDER U/S 144 OF THE ACT DATED 25/3/2015. 3. AGGRIEVED BY THE ORDER, THE ASSESSEE FILED AN AP PEAL WITH THE CIT(A). IN THE APPELLATE PROCEEDINGS, THE ASSE SSEE WAS PROVIDED WITH AN OPPORTUNITY OF HEARING BUT NONE AP PEARED ON BEHALF OF THE ASSESSEE OR ANY COMMUNICATION WAS THE RE. THEREFORE, THE CIT(A) HAVING CONSIDERED THE INFORMA TION ON RECORD AND SERVICE OF NOTICE OF HEARING, HAS DISMIS SED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION BY O RDER DATED 22/08/2017. AGGRIEVED BY THE ORDER, THE ASSESSEE F ILED AN APPEAL BEFORE THE TRIBUNAL. ITA NO.333/BANG/2018 PAGE 3 OF 5 4. AT THE TIME OF HEARING, THE LEARNED AR SUBMITTED THAT THERE IS A DELAY OF 15 DAYS IN FILING THE APPEAL BE FORE THE TRIBUNAL AND ACCORDINGLY FILED AN AFFIDAVIT EXPLAIN ING THE REASONS FOR NOT FILING THE APPEAL WITHIN STIPULATED TIME. WE HAVE PERUSED THE CONDONATION PETITION AND HAVING SA TISFIED WITH THE REASONS FOR DELAY AND THE LEARNED DR HAS NO SER IOUS OBJECTION, THEREFORE, WE ADMIT THE APPEAL. FURTHER, THE LEARNED AR SUBMITTED THAT THE ASSESSEE COULD NOT PROSECUTE THE APPEAL BEFORE THE CIT(A) DU E TO VARIOUS REASONS AND EMPHASIZED THAT AN OPPORTUNITY BE PROVI DED TO THE ASSESSEE TO SUBSTANTIATE BEFORE THE LOWER AUTHORITI ES. THE LEARNED DR OPPOSED THE SUBMISSIONS. 5. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE LEARNED AR PRAYED FOR AN OPPORTUNIT Y AND WHEN A QUERY WAS RAISED TO THE LEARNED AR TO EXPLAIN THE REASONABLE CAUSE FOR NON-APPEARANCE, THE EXPLANATIONS OF LEARN ED AR ARE NOT SATISFACTORY AND ARE NOT SUPPORTED WITH ANY EVI DENCE. WE, CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE AND T O MEET THE ENDS OF JUSTICE, RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT(A) BUT CONSIDERING THE FACTS ON RECORD WITH RESPECT TO NON-APPEARANCE OF THE ASSESSEE OR LEARNED AR IN SPI TE OF ISSUING NOTICES IN APPELLATE PROCEEDINGS AND THE AS SESSEE CHOSE NOT TO APPEAR WHICH CANNOT BE OVERLOOKED. THEREFOR E, WE ARE ITA NO.333/BANG/2018 PAGE 4 OF 5 OF THE SUBSTANTIVE OPINION THAT THE ASSESSEE SHOULD BE PROVIDED AN OPPORTUNITY OF HEARING BUT WITH PAYMENT OF COST OF RS.5,000/- TO THE INCOME-TAX DEPARTMENT BEFORE 10 TH APRIL, 2019. SUBJECT TO THE PAYMENT OF ABOVE COST, WE RE STORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF THE CIT(A) TO CONSIDER THE MATTER AFRESH AND ADJUDICATE ON MERITS. FURTHER, THE ASSESSEE SHALL SUBMIT PROOF OF PAYMENT OF COST THROUGH CHALL AN COPY WITH TRIBUNAL AND APPELLATE AUTHORITY. IT IS NEVERTHELE SS TO MENTION THAT THE CIT(A) SHOULD PROVIDE REASONABLE OPPORTUNI TY TO THE ASSESSEE TO FILE EVIDENCES AND DOCUMENTS IN SUPPORT OF CASE AND ASSESSEE SHALL ALSO CO-OPERATE IN SUBMITTING TH E INFORMATION AS EXPEDITIOUSLY FOR EARLY DISPOSAL OF THE APPEAL AND WE ORDER ACCORDINGLY. 6. IN THE RESULT, THE ASSESSEES APPEAL IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD APRIL, 2019. SD/- SD/- (B.R. BASKARAN) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BENGALURU D A T E : 03/04/2019 SRINIVASULU, SPS ITA NO.333/BANG/2018 PAGE 5 OF 5 1-COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE