Mr. Nagabhushan Chikkapapiah, Bengaluru V. Assistant Commissioner of Income-Tax, Circle-4(3)(1), Bengaluru

ITA 427/BANG/2023

AI Insights

The case involves an appeal by Mr. Nagabhushan Chikkapapiah against an order passed by the NFAC, Delhi for the assessment year 2013-14. The appellant, represented by Shri Hetal Shah, argued that he was not given a proper opportunity to present his case before the NFAC due to technological failures and lack of knowledge, which resulted in him not receiving notices for the hearing. The respondent, represented by Shri N.S Shashidhara, did not object to the remand. The tribunal, considering the submissions and the interest of justice, decided to remand the case back to the NFAC for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124384 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 25-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N.S SHASHIDHARA
• Assessee Lawyers: HETAL SHAH FROM MRNM
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.427/Bang/2023 Assessment year : 2013-14 Mr. Nagabhushan Chikkapapiah, No.133, Begur Main Road, Hongasandra, Bengaluru-560 068. PAN – AAVPN 7524 K Vs. The Asst. Commissioner of Income- tax, Circle-4(3)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Hetal Shah from MRNM & Co. Revenue by : Shri N.S Shashidhara, Addl. CIT (DR) Date of hearing : 13.07.2023 Date of Pronouncement : 17.07.2023 O R D E R Per Beena Pillai, Judicial Member The present appeal is filed by the assessee against the order dated 27/03/2023 passed by the NFAC, Delhi for the assessment year 2013-14. 2. It is submitted by the ld.AR that proper opportunity was not given to the assessee before passing of the impugned order. It is the submissions of the ld.AR that due to certain failure and lack of technological knowledge, the assessee could not realized the notices being issued ITA No.427/Bang/2023 Page 2 of 4 for hearing by the ld.NFC. He thus, prayed for the appeal to be remanded to the file of ld.NFC for considering it afresh. 3. On the contrary, the ld.DR did not raise any objections on the prayer of the ld.AR. 4. We have considered the submission advanced by both the sides in the light of the records placed before us. In the interest of justice, we deem it proper to remand this issue to the file of ld.NFC with a direction to pass detailed order on merits after considering the submissions/evidences by the assessee. 4.1 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose. 5. In the result, the appeal of the assessee stands allowed for statistical purpose. Order pronounced in court on 17th July, 2023 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 17 th July, 2023 / vms / ITA No.427/Bang/2023 Page 3 of 4 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 Asst. Registrar, ITAT, Bangalore. ITA No.427/Bang/2023 Page 4 of 4