Shri. Revanna Kumara, Ramanagara V. Income-Tax Officer, Ward-1, Ramanagara

ITA 521/BANG/2023

AI Insights

The case involves an appeal by Shri Revanna Kumara against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, which was originally based on an order from the Income Tax Officer, Ward No. 1, Ramanagara under sections 143(3) read with section 147 of the Income Tax Act, 1961 for the Assessment Year 2012-13. The primary contention was that the order from the CIT(A) was not a speaking order and did not consider the merits of the case as the appellant failed to provide adequate replies to the submissions requested on various occasions. The Tribunal decided to remit the case back to the CIT(A) for a detailed examination and a speaking order, emphasizing the need for a fair adjudication process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124271 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUKRUTH M

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. 521/Bang/2023 Assessment Year : 2012-13 Shri Revanna Kumara, Hombalammanapete, Nethanahalli Road, Magadi Town, Ramanagara Dist., Bengaluru – 562 120. PAN: CFRPK9699K Vs. The Income Tax Officer, Ward – 1, Ramanagara. APPELLANT RESPONDENT Assessee by : Shri Sukruth M, CA Revenue by : Shri Nischal .B, Addl.CIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 20-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 20.04.2023 passed by the National Faceless Page 2 ITA No. 521/Bang/2023 Appeal Centre (NFAC), Delhi arising out of the order dated 18.11.2019 passed by the ITO, Ward No. 1, Ramanagar u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2012-13. 2. It appears from the order impugned that the same is not a speaking one. According to the Ld.CIT(A), details as directed to be submitted by the appellant on various occasions, no adequate reply was furnished by the appellant nor adjournment application has been sought for and thus the matter was dismissed in limine without considering the merit of the matter. As the order is not a speaking one, neither the case made out by the assessee was ultimately been considered by the First Appellate Authority, we in order to prevent the miscarriage of justice, express our opinion before the court to remit the issue to the file of Ld.CIT(A) for fresh adjudication of the issue. No objection, however was raised by either of the parties. In that view of the matter, the instant appeal is disposed of by remitting the issue to the file of Ld.CIT(A) for adjudication of the same afresh upon considering evidence on record or any other evidence which the appellant may choose to file during the appellate proceeding. 3. We also make it clear that in the event the assessee does not cooperate with the First Appellate Authority, he would be at liberty to proceed with the appeal to adjudicate the same and Page 3 ITA No. 521/Bang/2023 to dispose of by passing a speaking order strictly in accordance with law. The appellant appeal is, therefore, disposed of for statistical purposes. In the result, the appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 20 th September, 2023. Sd/- Sd/- (CHANDRA POOJARI) (MADHUMITA ROY) Accountant Member Judicial Member Bangalore, Dated, the 20 th September, 2023. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file By order Assistant Registrar, ITAT, Bangalore