Narasappagala, Bangalore V. Deputy Commissiner of Income Tax Circle-7(2)(1), Bangalore

ITA 333/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1413 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Keywords: Set aside
• Section: 143(3); 250; 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 333 /BANG/201 9 (ASSESSMENT YEAR: 20 15 - 16 ) SHRI NARASAPPA GALA, NO.69, O B CHUDAHALLI, UDAYAPURA POST, KANAKAPURA MAIN ROAD, BANGALORE - 560 053. .APPELLANT PAN AGQPG 1710K VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 7(2)(1), BANGALORE. RESPONDENT. ASSESSEE BY: SMT. SUMAN LUNKAR,C.A. REVENUE BY: SMT. R. PREMI, JCIT (D.R) DATE OF HEARING : 1 0 .12 .2019 DATE OF PRONOUNCEMENT : 13 .12 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX 7, BANGALORE PASSED UNDER SECTION 143(3) AND 250 OF THE INCOME TAX ACT, 1961 ('THE ACT'). 2 ITA NO. 333/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRE SENTATIVE SUBMITTED THAT THE CIT(APPEALS) HAS PASSED EXPARTE ORDER IRRESPECTIVE OF THE FACT S THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS . HENCE PRAYED FOR ONE MORE OPPORTUNITY BEFORE THE APPELLATE AUTHORITY TO SUBSTANTIATE THE GROUNDS OF APPEAL WITH E VIDENCES. CONTRA, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF CIT(APPEALS). 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, WE FOUND THAT THE CIT(APPEALS) HAS PASSED EXPARTE ORDER AND AS PER PARA 2 OF THE CIT(APPEALS) ORDER, THE CIT(APPEALS) HAS ISSUED NOTICE DT.2.11.2018 FI XING THE CASE ON 5.11.2018. W HEREAS THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE APPEARED AND REQUESTED FOR ADJOURNMENT AND THE CASE WAS POSTED ON 12/12/2018 AND THE A SSESSEE HAS FILED WRITTEN SUBMISSIONS. T HE LEARNED AUTHORISED REPRESENTATIVE SUBMISSIONS A R E THA T THE ASSESSEE HAS GOOD CASE ON MERIT S AND CIT(APPEALS) HAS NOT CONSIDERED CERTAIN VITAL FACTS IN DISPOSAL OF APPEAL AND PRAYED FOR ONE MORE OPPORTUNITY BEFORE THE CIT(APPEALS). WE FOUND CIT (AP PEALS) HAS GRANTED ONLY TWO DATES OF HEARING TO THE ASSESSEE. HENCE TO MEET THE ENDS OF JUSTICE, WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE APPELLATE AUTHORITY AND SET ASIDE THE ORDER OF THE CIT(APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT(APPEALS) TO ADJUDICATE AFRESH AND PASS A SPEAKING ORDER. THE ASSESSEE SHOULD ALSO BE PROVIDED ADEQUATE OPPORTUNITY OF 3 ITA NO. 333/BANG/2019 HEARING AND SHALL CO - OPERATE IN SUBM ITTING THE INFORMATION AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 3 T H DEC., 2019. S D / - S D / - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 3 .12. 2019. *REDDY GP 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