Stempeutics Research Pvt. Ltd, Bangalore V. Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

ITA 350/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2357 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LATA GOYAL ACA
• Keywords: Reasonable cause; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA NO.350/BANG/2019 ASSESSMENT YEAR : 2013-14 M/S STEMPEUTICS RESEARCH PVT. LTD., NO.143, 212-215, 3 RD FLOOR, MANIPAL HOSPITALS, WHITEFIELD PVT. LTD., EPIP INDUSTRIAL AREA, HOODI VILLAGE, KR PURAM, HOBLI, BANGALORE-560 066. PAN AAJCS 8177 Q. VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(2), BANGALORE. APPELL ANT RESPONDENT APPELLANT BY : MS. LATA GOYAL, ACA RESPONDENT BY : SHRI P.V PRADEEP KUMAR, CIT DATE OF HEARING : 04.09.2019 DATE OF PRONOUNCEMENT : 04.09.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE EX-PARTE ORDER DATED 20/3/2018 PASSED BY LD CIT(A), BANGALOR E AND IT RELATES TO ASST. YEAR 2013-14. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE. ITA NO.350/BANG/2019 PAGE 2 OF 4 3. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE ASSESSEE DID NOT REPRESENT BEFORE THE CIT(A), SINCE IT HAS N OT RECEIVED THE NOTICES ISSUED BY THE FIRST APPELLATE AUTHORITY. T HE LD AR SUBMITTED THAT THE ASSESSEE HAS FILED AN AFFIDAVIT TO AFFIRM THIS FACT. THE LD AR FURTHER SUBMITTED THAT THE ADDRESS SHOWN IN THE ASS T. ORDER AS WELL AS IN FORM NO.- 35 FOR SERVICE OF NOTICE WAS 9TH F LOOR, MANIPAL HOSPITAL, OLD AIRPORT ROAD, RUSTOM BAGH, BANGALORE- 560 017. HOWEVER THE LD CIT(A) HAS NOTED THE ADDRESS IN HIS ORDER AS M/S STEMPEUTICS RESEARCH PVT. LTD., #72 & 73, 2 ND FLOOR, AKSHAY TECH PARK, EPIP ZONE, PHASE -1 AREA, WHITEFIELD, BENGALU RU-560 066. ACCORDINGLY THE LD AR SUBMITTED THAT THERE WAS COMM UNICATION GAP AND HENCE THE ASSESSEE COULD NOT REPRESENT BEFORE L D CIT(A). ACCORDINGLY SHE PRAYED THAT THE ORDER PASSED BY LD CIT()A BE SET ASIDE. 4. WE HEARD THE LD DR AND PERUSED THE RECORD. FROM THE FACTS NARRATED BY THE LD AR, WE NOTICED THAT THERE MAY BE MERIT IN THE SUBMISSIONS OF THE ASSESSEE, SINCE THERE IS DIFFERE NCE BETWEEN THE ADDRESS NOTED IN THE ORDER PASSED BY LD CIT(A) AND THE ADDRESS NOTED IN ASST. ORDER AS WELL AS IN FORM NO.35. HEN CE WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESS EE IN NOT APPEARING BEFORE THE LD CIT(A). WE ALSO NOTICED TH AT THE LD CIT(A) HAS NOT ADJUDICATED THE ISSUES URGED BY THE ASSESSE E ON MERITS. IN OUR VIEW, THE SAME REQUIRES TO BE ADJUDICATED BY LD CIT(A). ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM AFRESH. ITA NO.350/BANG/2019 PAGE 3 OF 4 5. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4TH SEPTEMBER, 2019. SD/ - (N.V VASUDEVAN) VICE PRESIDENT SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 4 TH SEPTEMBER, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE.