M/s Sri Someshwara Developers & Builders , Mysore V. The Income Tax Officer Ward-1(2), Mysore

ITA 391/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2194 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRISUNIL KUMAR AGARWAL
• Assessee Lawyers: SHRIV.SRINIVASAN
• Keywords: Set aside
• Section: 143(3); 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 391 /BANG/201 9 (ASSESSMENT YEAR: 201 5 - 16 ) M/S. SRI SOMESHWARA DEVELOPERS & BUILDERS, 748, 1 ST FLOOR, SRI RAMA COMPLEX, SBM ROAD, VIJAYANAGARA II STAGE, MAHAJANA LAYOUT, MYSURU - 570 021 .APPELLANT PAN VS. INCOME TAX OFFICER , WARD 1(2), MYSURU. RESPONDENT. ASSESSEE BY: SHRI V.SRINIVASAN, ADVOCATE. REVENUE BY: SHRI SUNIL KUMAR AGARWAL, ADDL. CIT (D.R) DATE OF HEARING : 26.11 .2019 DATE OF PRONOUNCEMENT : 28 .11 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), MYSO RE PASSED U/S. 143(3) AND U/S 250 OF THE INCOME TAX ACT, 1961. 2 ITA NO. 391/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE CIT (APPEALS) HAS DISMISSED THE APPEAL AS DEFECTIVE AND UNADMITTED. HENCE THE LEARNED AUTHORISED REPRESENTATIVE PRAYED FOR AN OPPORTUNITY BEFORE THE CIT (APPEALS) TO S UBSTANTIATE THE CASE WITH EVIDENCES. WHEREAS THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF CIT (APPEALS). 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FOUND THAT THERE IS NO REPRESENTATION BY THE ASSESSEE O R BY A UTHORISED R EPRESENTATIVE IN THE APPELLATE PROCEEDINGS AGAINST THE ORDER OF ASSESSING OFFICER UNDER SECTION 143(3) OF THE ACT DT.29.12.2017. THE ASSESSEE HAS FILED AN APPEAL WITH THE CIT (APPEALS) BUT DUE TO NON - SUBMISSION OF ORIGINAL DEMAND NOTICE, THE DEFICIENCY WAS INTIMATED TO ASSESSEE BY THE CIT (APPEALS) OFFICE THROUGH LETTER DT.20.04.2018. SINCE THERE WAS NO RESPONSE AND NO COMMUNICATION WAS RECEIVED, ;THE CIT (APPEALS) HAS CONSIDERED THE APPEAL AS DEFECTIVE AND NOT ADMITTED AND DISMISSED. T HE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THA THE ASSESSEE HAS FILED FORM NO.35 ELECTRONICALLY AND THERE IS NO PROVISION TO FILE ORIGINAL DEMAND NOTICE ELECTRONICALLY. THE LEARNED AUTHORISED REPRESENTATIVE FURTHER SUBMITTED THAT UNDER THE PROVISIONS OF SECTION 45 OF I.T. RULES, THERE IS NO MANDATORY REQUIREMENT AT THE TIME OF FILING THE APPEA L TO SUBMIT THE DEMAND NOTICE AND THAT THE ASSESSEE HAS A GOOD CASE ON MERIT S AND PRAYED FOR AN OPPORTUNITY TO SUBMIT THE ORIGINAL DEMAND NOTICE AND SUBSTANTIATED THE CASE ON MERITS IN APPELLATE PROCEEDINGS . THE LD. DR HAS NO SERIOUS OBJECTION. ACCORDINGLY, TO MEET THE ENDS OF JUSTICE, WE SET ASIDE THE ORDER OF CIT (APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT (APPEALS) TO ADJUDICATE AFRESH O N MERITS AND FURTHER THE ASSESSEE SHOULD ALSO BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF THE APPEAL AND ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 3 ITA NO. 391/BANG/2019 4. IN THE RESUL T, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H NOV., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 8 .11. 2019. *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE