Shri Gautam Shamrao Gawane., Belgaum V. The Assistant Commissioner of Income Tax, Circle-2, Belgaum., Belgaum

ITA 416/PAN/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2972 (ITAT-PANAJI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 19-11-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S R KOKATE I T P
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 416 /P A N/201 5 (ASST. YEAR : 200 9 - 1 0 ) SHRI GAUTAM SHAMRAO GAWANE, CCB NO. 185, VACINE DEPOT ROAD, HINDU NAGAR, BELGAUM. VS. A CIT, CIRCLE - 2, BELGAUM PAN NO. AHEPG 0897 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.R. KOKATE ITP . DEPARTMENT BY : SHRI PRASHANT GADEKAR - D R DATE OF HEARING : 22 / 0 3 /201 6 . DATE OF PRONOUNCEMENT : 22 / 0 3 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , BELAGAVI PASSED IN APPEAL NO. 199/BGM/2011 - 12 , DATED 0 7 /0 4 /201 5 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. SHRI S.R. KOKATE , ITP REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI PRASHANT GADEKAR, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE. 3 . IT WAS SUBMITTED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT THE ASSESSEE IS AN INDIVIDUAL AND WAS DOING BUSINESS OF TRANSPORT ATION . IT WAS THE SUBMISSION THAT AS THE ASSESSEE WAS UNABLE 2 ITA NO. 416 /P A N/201 5 TO PRODUCE ALL THE EVIDENCE S BEFORE THE ASSESSING OFFICER, THE ADDITIONS AND DISALLOWANCE HAVE BEEN MADE , WHICH HAD BEEN APPEALED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). IT WAS THE SUBMISSION THAT THE ASSESSEE WAS ALS O UNABLE TO MAKE PROPER REPRESENTATION BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) , WHICH HAD RES ULTED IN THE APPEAL OF THE ASSESSEE BEING DISMISSED. IT WAS THE PRAYER THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY OF BEING HEARD BY THE COMMISSIONER OF INCOME TAX (APPEALS). IT WAS, THEN, BROUGH T TO THE ATTENTION OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT THE APPEAL FILED BY THE ASSESSEE ITSELF BEFORE THE TRIBUNAL IS DELAYED BY 134 DAYS , TO WHICH IT WAS SUBMITTED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT THE ASSESSEE WAS ADV ISED BED REST ON ACCOUNT OF SEVERE LOWER BACK ACHE AND SEVERE RADIATING PAIN IN BOTH LOWER LIMBS (MEDICAL CERTIFICATE WAS ENCLOSED) . IT WAS THE SUBMISSION THAT THE DELAY MAY BE CONDONED . 4 . IN REPLY , DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE CONDUCT OF THE ASSESSEE CLEARLY SHOWED ABSOLUTE DISREGARD TO THE INCOME TAX PROCEEDINGS . IT WAS THE SUBMISSION THAT EVEN CONSIDERING THE FACT THAT THE TRIBUNAL DECIDES TO TAKE A LIBERAL VIEW AND GRANT THE ASSESSEE AN OPPORTUNITY OF BEING HEARD BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THERE SHOULD BE A LEVY OF COST . 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6 . ADMITTEDLY, THE ASSESSEE HAS NOT APPEARED BEFORE THE ASSESSING OFFICER AND HAS NOT GIVEN ALL THE DETAILS. HE HAS ALSO NOT BEEN REPRESENTED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). THE ASSESSEE S APPEAL BEFORE THE TRIBUNAL IS ALSO DELAYED BY 134 DAYS. CONSIDERING THE PRAYER OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT THE ASSESSEE IS A YOUNGSTER AND THE HUGE DEMA ND ON THE ASSESSEE WOULD IN EFFECT DESTROY ANY CHANCE OF THE ASSESSEE IN DOING HIS 3 ITA NO. 416 /P A N/201 5 BUSINESS , I N THE INTEREST OF JUSTICE, THE DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL IS CONDONED . 7 . CONSIDERING THE SUBMISSIONS OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND THE DEPARTMENTAL REPRESENTATIVE AND CONSIDERING A LIBERAL VIEW, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HE ARD SUBJECT TO THE FOLLOWING CONDITIONS: - I) THE ASSESSEE SHALL PAY A COST OF 25,000/ - (RUPEES TWENTY FIVE THOUSAND ONLY) TO THE CHIEF MINISTERS RELIEF FUND, KARNATAKA. II) THE ASSESSEE SHALL PRODUCE PROOF OF PAYMENT OF COST OF 25,000/ - TO THE CHIEF MINISTERS RELIEF FUND, KARNATAKA BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), WHO SHALL AFTER VERIFICATION OF THE SAME , RE - ADJUDICATE THE APPEAL OF THE ASSESSEE. III) IN THE EVENT THAT THE ASSESSEE FAILS TO COMPLY WITH THESE CONDITIONS WITHIN THREE MONTHS FROM THE DATE OF THIS ORDER, THIS ORDER SHALL STAND CANCELLED AND THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) WOULD STAND UPHELD . 8 . IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON TUESDAY , THE 22 ND DAY OF MARCH , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND MARCH, 201 6 . 4 ITA NO. 416 /P A N/201 5 VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI