Sri. S. Chandrashekar, V. A.C.I.T.,

ITA 369/BANG/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80755 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-11-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRISCILLA SINGSIT CITIIIDR
• Assessee Lawyers: P DINESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE , ACCOUNTANT MEMBER ITA NO S . 369 & 370 / BANG/20 1 3 (ASSESSMENT YEAR S : 2008 - 09 & 2009 - 10 ) SHRI S.CHANDRASHEKAR, NO.90, 3 RD MAIN, JHBCS LAYOUT 1 ST STAGE, PADMANABHA NAGAR, BANGALORE - 560070. APPELLANT PAN:ABBPC8107J VS. ASST. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2(1), BANGALORE. RESPONDENT APPELLANT BY: SHRI P.DINESH, ADVOCATE . RESPONDENT BY: MS.PRISCILLA SINGSIT, CIT - III(DR). DATE OF HEARING : 17 / 11 /2014 . DATE OF PRONOUNCEMENT: 21 /11/2014. O R D E R PER SMT. P.MADHAVI DEVI, JM : BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - VI, B ANGALORE, DATED 26/12/2012 DISMISSING THE ASSESSEE S APPEALS FOR THE ASSESSMENT YEARS 2008 - 09 AND 2009 - 10 ON THE GROUND THAT THE ASSESSEE HAS NOT PAID THE ADMITTED TAX BEFORE FILING OF THE APPEALS. THE LEARNED COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTEN TION TO THE FINDINGS OF THE ITA NO S . 369 & 370 /BANG/2014 S HRI S.CHANDRASHEKAR PAGE 2 OF 3 CIT(A) AT PAGE 2 OF THE ORDER WHEREIN IT WAS CLEARLY STATED THAT THE ASSESSEE HAS ADMITTED THAT ADMITTED TAX HAS NOT BEEN PAID AS PER SEC.249(4) OF THE INCOME - TAX ACT, 1961[HEREINAFTER REFERRED TO AS 'THE ACT'] BEFORE FILING O F THE APPEALS, BUT THAT THE ASSESSEE S REPRESENTATIVE HAS INFORMED THAT RS.3,88,930/ - FOR ASSESSMENT YEAR 2008 - 09 AND RS.32,58,970/ - FOR ASSESSMENT YEAR 2009 - 10 HAVE BEEN PAID ON 24/12/2012. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER OF THE CIT(A) IS DATED 26/12/2012 I.E. TWO DAYS AFTER THE PAYMENT OF THE ADMITTED TAX BY THE ASSESSEE. THUS, ACCORDING TO HIM, THE CIT(A) OUGHT TO HAVE DECIDED THE APPEALS ON MERITS AND NOT DISMISS ED THE APPEALS IN LIMINE . THE LEARNED DEPARTMENTAL REPRESENT ATIVE, SUPPORTED THE ORDERS OF THE CIT(A) AND SUBMITTED THAT AS PER REQUIREMENT OF LAW, THE ASSESSEE HAS TO PAY THE ADMITTED TAX BEFORE FILING OF THE APPEAL AND NOT SUBSEQUENTLY. 2. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD , WE FIND THAT THE ASSESSEE HAS PAID THE ADMITTED TAX DURING THE COURSE OF FIRST APPELLATE PROCEEDINGS. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO REMIT THE ISSUE TO THE FILE OF THE CIT(A) FOR RE - CONSIDERATION OF THE ISSUES ON MERITS IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION , THE ASSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING. ITA NO S . 369 & 370 /BANG/2014 S HRI S.CHANDRASHEKAR PAGE 3 OF 3 3. IN THE RESULT, BOTH THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRON OUNCED IN THE OPEN COURT ON 21 ST OF NOVEMBER , 201 4. SD/ - SD/ - ( ABRAHAM P GEORGE ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BA NGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE