Shri Sadashiv D Devarmani, Belgavi, Belgavi V. Joint Commissioner of Income Tax, Range - 2, Belgavi, Belgavi

ITA 347/PAN/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7720 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: S V HALBHAVI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI SHAMIM YAHYA , A M AND SHRI RAM LAL NEGI , J M ITA NO. 347 / PAN . / 2017 (ASSESSMENT YEAR: 2008 - 09 ) SHRI SADASHIV D. DEVARMANI PROP. PROTECTO MARKETING SERVICES, 3104, GOVIND BUILDING, KHADEBAZAAR, BELGAUM - 590 001 VS. JT. CIT, RANGE - 2, BELAGAVI, DR. B. R. AMBEDKAR ROAD, BELAGAVI - 590 001 PAN/GIR NO. AHXPD 3696 H ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI S. V. HALBHAVI RESPONDENT BY : SHRI Y. V. RAVIRAJ DATE OF HEARING : 14.11 .201 8 DATE OF PRONOUNCEMENT : 14.01 .2019 O R D E R PER SHAMIM YAHYA, A. M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GULBARGA DATED 22.11.2017 , PERTAINING TO ASSESSMENT YEAR 2008 - 09, WHEREIN LEARNED CIT - A HAS DISMISSED THE APPEAL FOR NON - PROSECUTION. 2. UPON HEARING BOTH THE COUNSEL AND PERUSED THE RECORDS WE FIND THAT IT IS INCUMBENT UPON THE LEARNED CIT - A TO PASS AN ORDER ON THE MERITS OF THE CASE AND NOT DISMISSED THE APPEAL FOR NON - PROSECUTION. FOR THIS PROPOSITION , WE PLACE RE LIANCE UPON FOLLOWING CASE LAWS: 1. CIT VS PREMKUMAR ARJUNDAS LUTHRA (HUF) (2017) 154 DTR (BOM)302 2. CIT VS S CHENNIAPPA MUDALIAR(1969)74 ITR 1(SC) 3. ACCORDINGLY IN THE INTEREST OF JUS TICE , WE REMIT THE ISSUE RAISED IN THE APPEAL TO THE FILE OF THE LEARNED CIT - A. THE LEARNED CIT - A IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND 2 ITA NO. 347/PAN./2017 PASS AN ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. 4. LEARNED COUNSEL OF THE ASSESSEE HAS ALSO GIVEN UNDERTAKING THAT HE SHALL APPEAR BEFORE THE LEARNED CIT - A SUO MOTTO WITHIN TWO MONTHS OF THIS ORDER TO CANVAS THE APPEAL. 5. IN THE RESULT , THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. O RDER P RONOUNCED BY LISTING THE RESULT ON THE NOTICE BOARD OF THE BENCH UNDER RULE 34(4) OF THE APPELLATE TRIBUNAL RULES, 1963. SD/ - RAM LAL NEGI JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER DATED : 1 4 . 0 1 . 2 0 1 9 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, PANJI CITY CONCERNED; (5) THE DR, ITAT, PANJI ; (6) GUARD FILE . BY ORDER ROSHANI , SR. PS ( SR. P.S. / P.S. ) ITAT