Sri Mr.N.Badrinath, Chickmagalur V. Commissioner of Income Tax, Bangalore

ITA 389/BANG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5985 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-02-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR CIT BENGALURU
• Assessee Lawyers: K S NAGESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER IT A NO S . 388 TO 394/BANG/2017 ASSESSMENT YEAR S : 2007 - 08 TO 2013 - 14 SHRI N. BADRINATH, NAGARATHNA, OPP. DEEPA NURSING HOME, MARKET ROAD, CHIKMAGALUR 577 101. PAN: ADTPB 9508N VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : S HRI K.S. NAGESH, CA RESPONDENT BY : SHRI PRADEEP KUMA R, C IT(DR)(ITAT ), BENGALURU. DATE OF HEARING : 03. 02.2021 DATE OF PRONOUNCEMENT : 04 .0 2 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS BY THE ASSESSEE ARE AGAINST THE CO MMON ORDER DATED 29.11.2016 OF THE CIT(APPEALS)-11, BANGALORE RELATING TO ASSESSMENT YEARS 2007-08 TO 2013-14. 2. AT THE TIME OF HEARING OF THE APPEALS, THE LD. AR RAISED A LEGAL ISSUE AND SUBMITTED THAT THE ASSESSEE HAS REQUESTED FOR C ROSS-EXAMINATION OF THE PERSONS WHO HAVE GIVEN SWORN STATEMENTS WHICH W ERE RELIED UPON BY THE AO WHILE FRAMING THE ASSESSMENT IN THESE CASES. THE ASSESSEE HAS MADE THIS PLEA BEFORE THE LOWER AUTHORITIES, HOWEVE R, THE SAME WAS NOT PROVIDED TO THE ASSESSEE. ITA NOS.388 TO 394/BANG/2017 PAGE 2 OF 2 3. THE REVENUE CANNOT RELY ON THE SWORN STATEMENTS OF THE THIRD PARTIES WHILE FRAMING ASSESSMENT WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE TO CROSS-EXAMINE THE PERSONS WHOSE STATEMENTS WERE REL IED UPON. ACCORDINGLY, WE REMIT THE MATTER TO THE ASSESSING O FFICER WITH A DIRECTION TO GIVE OPPORTUNITY TO THE ASSESSEE TO CROSS-EXAMINE T HE PERSONS WHOSE STATEMENTS WERE RELIED ON BY THE AO WHILE FRAMING T HE ASSESSMENT AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTE R AFFORDING OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 4. SINCE WE HAVE RESTORED THE MATTER ON THE LEGAL I SSUE TO THE AO, WE REFRAIN FROM GOING INTO OTHER GROUNDS OF APPEAL AT THIS STAGE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE T REATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF FEBRUARY, 2021. SD/- SD/- ( N V VASUDEV AN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE 4 TH FEBRUARY, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.