NAVEEN VENKATESH, BANGALORE V. INCOME TAX OFFICER WARD 5(3)(1), BANGALORE

ITA 513/BANG/2023

AI Insights

The case involves an appeal by Shri Naveen Venkatesh against the order of the National Faceless Appeal Centre (NFAC), which confirmed an assessment order passed by the Income-tax Officer under section 143(3) of the Income-tax Act, 1961 for the assessment year 2016-17. The primary issue was the dismissal of the appellant's case by the CIT(A) on an ex-parte basis, despite the submission of an adjournment application by the appellant. The appellant argued that the adjournment application was not considered, leading to an unfair dismissal of their appeal. The tribunal found merit in the appellant's argument and decided to remit the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124274 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 15-07-2023
• Laws Referred To: Income-tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.513/Bang/2023 Assessment Year : 2016-17 Shri Naveen Venkatesh, Srinivasa Krupa, No.36, 1 st Floor, 1 st Main, 2 nd Cross, Seven Hills Layout, Chikkalasandra, Bangalore-560 061. PAN – ACSPN 9571 F Vs. 1)The National Faceless Appeal Center (NFAC), Delhi. 2) Income-tax Officer, Ward-5(3)(1), Bangalore. APPELLANT RESPONDENT Revenue by : Shri Nischal B, Add. CIT (DR) Assessee by : Shri Padmanabha N, C.A Date of Hearing : 14-09-2023 Date of Pronouncement : 21-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 18/05/2023 passed by the National Faceless Appeal Centre vide DIN and Order No.ITBA/NFAC/S/2023- 24/10529050707(1) arising out of the order dated 12/12/2008 passed by the ld.AO u/s 143(3) of the Income-tax Act 1961 (the Act) for the assessment year 2016-17. Page 2 of 4 ITA No.513/Bang/2023 2. The crux of the matter is that various notices claimed to have been served u/s 250 of Act from the Office of the ld.CIT[(A) (Faceless)] upon the appellant but no documents in support of the case made out by the appellant was submitted as per the notices/reminder for compliance. The assessment order passed by the ld.AO has been confirmed by the CIT(A) by passing the impugned ex-parte order. 3. At the time of hearing of the instant appeal, the ld.counsel appearing for the assessee submitted before us that an adjournment application has been preferred by the assessee prior for adjudication of the matter on 12/05/2023. The copy of the said adjournment application has also been duly submitted before us. It is submitted by the ld.AR that inspite of receipt of the adjournment application, the ld.CIT(A) has opined that the appellant has not interested in prosecuting the appeal and dismissed the same without providing further opportunity of being heard to the assesseee. Under the circumstances, it is the ultimate prayer made by the ld.AR that the matter be remitted to the file of the ld.CIT(A) for fresh adjudication of the same upon granting an opportunity to the asseseee to submit the relevant evidences in support of the case made out. As such prayer made by the ld.AR has not been able to be controverted by the ld.DR. 4. Having heard the ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case particularly when the order is ultimately an ex-parte one, taking Page 3 of 4 ITA No.513/Bang/2023 into consideration of the adjournment details filed by the representative of the appellant, we in order to prevent the miscarriage of justice find it fit and proper to give a further opportunity of being heard to the appellant. 5. In that view of the matter, we remit the issue to the file of the ld.CIT(A) for fresh adjudication of the same on merit upon giving an opportunity of being heard to the appellant and to allow the appellant to submit the evidence in support of the case made out. The ld.CIT(A) is further directed to pass fresh order strictly in accordance with law. We also make it clear that in the event, the appellant does not co-operate with the appellate authority, the said authority would be at liberty to pass orders strictly in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 21 st September, 2023 Sd/- Sd/- (CHANDRA POOJARI) (MADHUMITA ROY ) Accountant Member Judicial Member Bangalore, Dated, the 21 st September, 2023. /Vms/ Page 4 of 4 ITA No.513/Bang/2023 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, ITAT, Bangalore