Surya Splendora Private Limited, Somwarpet V. Principal Commissioner Of Income Tax, Bengaluru-3, Bengaluru

ITA 436/BANG/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3169 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 23-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BINOD KUMAR SINGH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 436/Bang/2022 Assessment Year : 2016-17 M/s. Surya Splendora Pvt. Ltd., #24-1, Manasa Plantation Kumboor Village, Madapura Post, Somwarpet – 571 251. PAN: AAVCS1369N Vs. The Principal Commissioner of Income Tax, Bengaluru – 3. APPELLANT RESPONDENT Assessee by : Shri S.V. Ravishankar, Advocate Revenue by : Shri Binod Kumar Singh, CIT DR Date of Hearing : 24-08-2022 Date of Pronouncement : 26-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 31/03/2021 passed by Ld.Pr.CIT for A.Y. 2016-17. 2. At the outset, the Ld.AR submitted that assessee could not represent the case before the Ld.Pr.CIT. At the time of hearing, he submitted that a notice u/s. 263 was issued to the assessee on 19/03/2021 fixing the date of hearing on 26/03/2021. The said notice is said to have been sent to the registered email. As there was no compliance on the said date of hearing, the case was posted Page 2 of 2 ITA No. 436/Bang/2022 for hearing on 30/03/2021 requesting assessee to file details through e-portal. The Ld.AR submitted that Ld.Pr.CIT passed the order on 31/03/2021 and no proper opportunity was granted to assessee. He thus prayed for the issue to be remanded to the Ld.Pr.CIT. The Ld.DR did not object the same. 3. Considering the submissions by both sides, we direct the Ld.Pr.CIT to pass a reasoned order after considering the submissions by the assessee in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee in accordance with law. Accordingly the grounds of appeal raised by assessee stands allowed for statistical purposes. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 26 th August, 2022. Sd/- Sd/- (LAXMI PRASAD SAHU) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 26 th August, 2022. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore