Skyline Construction & Housing Pvt. Ltd., Bangalore V. DCIT, Bangalore

ITA 435/BANG/2011

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9286 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R REDDY CITIDR
• Assessee Lawyers: K R PRADEEP
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 234B; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA NO.435/BANG/2011 ASSESSMENT YEAR : 2008-09 M/S. SKYLINE CONSTRUCTION & HOUSING PVT. LTD., NO.11, HAYES ROAD, BANGALORE 560 025. PAN: AAHCS 0232N VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI K.R. PRADEEP, CA RESPONDENT BY : SHRI G.R. REDDY, CIT-I(DR) DATE OF HEARING : 01.11.2016 DATE OF PRONOUNCEMENT : 04.11.2016 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS) INTER ALIA ON THE FOLLOWING GROUNDS. 1. THAT THE ABOVE ORDERS OF THE AUTHORITIES BELO W IN SO FAR AS IT IS AGAINST THE ASSESSEE IS AGAINST THE LAW, FACT S, CIRCUMSTANCES, ITA NO.435/BANG/2011 PAGE 2 OF 4 NATURAL JUSTICE, EQUITY, WITHOUT JURISDICTION, BAD IN LAW AND ALL OTHER KNOWN PRINCIPLES OF LAW. 2. THE LEARNED CIT-A ERRED IN DISMISSING THE APPE AL IN LIMINE BY HOLDING THAT APPEAL IS NOT MAINTAINABLE U /S. 249(4) OF THE ACT. 3. THAT THE TOTAL INCOME COMPUTED AND THE TOTAL TA X COMPUTED IS HEREBY DISPUTED. 4. THE SEARCH PURPORTEDLY U/S 132 AND ALL PROCEEDI NGS CONNECTED THEREWITH AND SUBSEQUENT TO, IS AGAINST T HE LAW AND REQUIRES TO BE VACATED AS SUCH. 5. A) THE ASSESSMENT IS BAD IN LAW AS THERE IS NO UNDISCLOSED INCOME, HENCE THE ASSESSMENT REQUIRES TO BE QUASHED . B) THE NOTICES AND ALL SUBSEQUENT PROCEEDINGS ARE N OT AS PER LAW AND BAD IN LAW, REQUIRES TO BE QUASHED. 6. THE APPELLANT DENIES THE LIABILITIES FOR INTER EST U/S 234A, 234B AND 234C. NO OPPORTUNITY HAS BEEN GIVEN BEFORE LEVY OF INTEREST. FURTHER PRAYS THAT THE INTEREST SHOULD BE LEVIED ONLY ON RETURNED INCOME. 7. WITHOUT PREJUDICE TO THE APPELLANT'S RIGHT OF S EEKING WAIVER BEFORE APPROPRIATE AUTHORITY THE APPELLANT B EGS FOR CONSEQUENTIAL RELIEF IN THE LEVY OF INTEREST V/S 23 4A, 234B AND 234C. 10. FOR THE ABOVE AND OTHER GROUNDS AND REASONS WH ICH MAY BE SUBMITTED DURING THE COURSE OF HEARING OF THIS A PPEAL, THE ASSESSEE REQUESTS THAT THE APPEAL BE ALLOWED AS PRA YED AND JUSTICE BE RENDERED. 2. DURING THE COURSE OF HEARING OF APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE CIT(APP EALS) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE ON THE GROUND THAT TAX ON RETURNED INCOME WAS NOT PAID AT THE TIME OF FILING OF APPEAL, WHERE AS THE ASSESSEE HAS PAID ITA NO.435/BANG/2011 PAGE 3 OF 4 THE TAXES ON THE RETUNED INCOME ON 31.3.2010 DURING THE PENDENCY OF APPEAL. THEREFORE, THE CIT(APPEALS) WAS NOT JUSTIF IED IN DISMISSING THE APPEAL IN LIMINE WITHOUT DEALING THE ISSUES ON MERIT. THE LD. COUN SEL FOR THE ASSESSEE FURTHER CONTENDED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF CIT(APPEALS) BE SET ASIDE AND THE MATTER BE RESTORE D TO HIS FILE FOR READJUDICATION OF THE APPEAL AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. HAVING CAREFULLY EXAMINED THE ORDER OF CIT(APPEA LS) IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT CIT(APPEALS) WAS NO T JUSTIFIED IN DISMISSING THE APPEAL IN THE LIGHT OF THE FACT THAT TAX ON RET URNED INCOME WAS PAID BY THE ASSESSEE DURING THE PENDENCY OF THE APPEAL. WE THEREFORE SET ASIDE THE ORDER OF CIT(APPEALS) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERITS, AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 04 TH DAY OF NOVEMBER, 2016. SD/- SD/- ( S. JAYARAMAN ) (SUNIL KUMAR YA DAV ) ACCOUNTANT MEMBER JUDIC IAL MEMBER BANGALORE, DATED, THE 04 TH NOVEMBER, 2016. /D S/ ITA NO.435/BANG/2011 PAGE 4 OF 4 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.