Shri. K. Vaitheeswaran, Bangalore V. Commissioner Of Income Tax (Appeal) -5, Bangalore

ITA 471/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5165 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA J
• Assessee Lawyers: K RAMESH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER ITA NO. 471 /BANG/20 20 ASSESSMENT YEAR : 2013 14 SHREE K. VAITHEESWARAN, NO. 101, ADARSH CRYSTAL, 16/3, CAMBRIDGE ROAD, ULSOOR, BANGALORE 560008 PAN : A ECPK7776H VS. DCIT CIRCLE 5 (3) (1), BENGALURU APPELLANT RESPONDENT ASSESSEE BY : S HREE K . RAMESH , C. A. REVENUE BY : SHREE PRIYADARSHI MISHRA, J CIT DR DATE OF HEARING : 0 6 . 1 0 .20 20 DATE OF PRONOUNCEMENT : 09 . 1 0 .20 20 O R D E R PER ARUN KUMAR GARODIA, A. M.: THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LEARNED CIT (A) 5 BENGALURU DATED 22.01.2020. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS BUT ONE OF THE GROUNDS IS REGARDING VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE. 3. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE SUBMITTED THAT BEFORE THE LEARNED CIT (A), GROUND NO. 3 WAS RAISED AND AS PER THE SAME, THIS WAS THE GRIEVANCE OF THE ASSESSEE THAT ORDER U/S 154 WAS PASSED BY THE AO WITHOUT ITA NO. 471 /BANG/2020 PAGE 2 OF 3 GIVING OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE CASE BUT LEARNED CIT (A) HAS NOT DECIDED THE SAME. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO AO FOR FRESH DECISION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS AGAINST THIS, LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND FORCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE BECAUSE WE FIND THAT THE ORDER U/S 154 WAS PASSED BY THE AO ON 21.02.2018 RECTIFYING THE ASSESSMENT ORDER DATED 14.03.2016 AND IN THIS ORDER, THERE IS NO MENTION ABOUT ANY OPPORTUNITY GRANTED TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF CIT (A) AND RESTORE THE MATTER TO THE AO FOR A FRESH DECISION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 5.. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 9 TH OCTOBER, 2020. /NS/* AKG ITA NO. 471 /BANG/2020 PAGE 3 OF 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.