Sri Mannu , Mysore V. Income Tax Officer Ward-1(1), Mysore

ITA 3426/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7167 (ITAT-BANGALORE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 28-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMESH KUMAR
• Keywords: Opportunity of being heard
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO . 34 26 / BANG/201 8 ASSESSMENT YEAR : 20 1 4 - 1 5 SHRI MANNU, PROPERTY NO. 136, D-19, SAOWAN APARTMENT, OPP: DASAPRAKASH PARADISE HOTEL, YADAVAGIRI, MYSURU 570 020. PAN: AMYPM9492L VS. THE INCOME TAX OFFICER, WARD 1 [1], MYSURU. APPELLANT RESPONDENT APPELLANT BY : SHRI RAVISHANKAR, ADVOCATE RESPONDENT BY : SHRI A. RAMESH KUMAR, JCIT (DR) DATE OF HEARING : 1 6 .01.2019 DATE OF PRONOUNCEMENT : 18 . 01 .201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME I S DIRECTED AGAINST THE EX-PARTE ORDER OF LD. CIT (A), MYSORE DATED 31.10.2017 FOR A SSESSMENT YEAR 2014-15. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE ORDERS OF THE AUTHORITIES BELOW IN SO FAR AS THEY ARE AGAINST THE APPELLANT, ARE OPPOSED TO LAW, EQUITY, WEIGHT O F EVIDENCE, PROBABILITIES, FACTS AND CIRCUMSTANCES OF THE CASE. 2. THE LEARNED CIT[A] IS NOT JUSTIFIED IN DISPOSING OFF THE APPEAL WITHOUT ALLOWING SUFFICIENT, REAL, EFFECTIVE AND ME ANINGFUL OPPORTUNITY TO THE APPELLANT TO REPRESENT THE CASE UNDER THE FA CTS AND IN THE CIRCUMSTANCES OF THE APPELLANT'S CASE. 3. WITHOUT PREJUDICE TO THE ABOVE, THE LEARNED CIT[ A] IS NOT JUSTIFIED IN UPHOLDING THE ADDITION OF RS. 21,28,298/- AS UNE XPLAINED CASH CREDITS U/S.68 OF THE ACT UNDER THE FACTS AND CIRCU MSTANCES OF THE APPELLANT'S CASE. 4. WITHOUT PREJUDICE TO THE RIGHT TO SEEK WAIVER WI TH THE HON'BLE CCIT/DG, THE APPELLANT DENIES HIMSELF LIABLE TO BE CHARGED TO INTEREST U/S.234-A AND 234B OF THE ACT. WHICH UNDER THE FACT S AND IN THE CIRCUMSTANCES OF THE APPELLANT'S CASE AND THE LEVY DESERVES TO BE CANCELLED. 5. FOR THE ABOVE AND OTHER GROUNDS THAT MAY BE URGE D AT THE TIME OF HEARING OF THE APPEAL, YOUR APPELLANT HUMBLY PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERED AND THE APPELLA NT MAY BE AWARDED COSTS IN PROSECUTING THE APPEAL AND ALSO OR DER FOR THE REFUND OF THE INSTITUTION FEES AS PART OF THE COSTS. ITA NO. 3426/BANG/2018 PAGE 2 OF 2 3. IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT IT I S NOTED BY CIT(A) IN PARA 3 OF HIS ORDER THAT DURING THE APPELLATE PROCEEDINGS, AN OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE BUT THE NOTICE OF H EARING WAS RETURNED UNSERVED WITH THE POSTAL REMARK ADDRESSEE LEFT WIT HOUT INSTRUCTIONS. HE SUBMITTED THAT THEREFORE, IT IS CLEAR THAT NOTICE O F HEARING WAS NOT SERVED ON THE ASSESSEE. HE SUBMITTED THAT NEW ADDRESS WAS PR OVIDED BY ASSESSEE TO CIT(A) BUT HE SENT THE ORDER TO THE OLD ADDRESS AND THEREFORE, IT WAS NOT SERVED ON THE ASSESSEE. HE SUBMITTED THAT IN THE I NTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF CIT(A) F OR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS PER THE ORDER OF CIT(A), THE NOTICE OF HEARING SENT WAS NOT SERVED O N ASSESSEE. HENCE I FEEL IT PROPER TO SET ASIDE THE ORDER OF CIT (A) AN D RESTORE THE MATTER BACK TO THE FILE OF CIT (A) FOR FRESH DECISION AFTER PROVID ING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISIO N, NO ADJUDICATION IS CALLED FOR REGARDING THE MERIT OF THE CASE AT THE PRESENT STAGE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 18 TH JANUARY, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.