Uday Ramakrishna Shetty , Bangalore V. Income Tax Officer Ward-1 , Sirsi

ITA 538/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5204 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-08-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Assessee Lawyers: JEEVAN KISHAN
• Keywords: Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, A BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.538/BANG/2019 ASSESSMENT YEAR : 2015-16 SRI UDAY RAMAKRISHNA SHETTY, #173, DAMANBAIL, CHIPGI, HUBLI ROAD, SIRSI-581 402. PAN DUVPS 8973 N VS. THE INCOME-TAX OFFICER, WARD-1, SIRSI. APPELLANT RESPONDENT APPELLANT BY : SHRI JEEVAN KISHAN, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 05.11.2019 DATE OF PRONOUNCEMENT : 05.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 7/12/2018 PASSED BY CIT(A), HUBAALI AND IT RELATES TO THE ASST. YEAR 2015-16. 2. I HEARD THE PARTIES AND PERUSED THE RECORD. WE N OTICED THAT THE AO WAS CONSTRAINED TO PASS ORDER EX-PARTE TO BE ST OF HIS JUDGMENT U/S 144 OF THE ACT, SINCE THE ASSESSEE DI D NOT COOPERATE WITH HIM FOR FINALIZING THE ASST. ORDER . BEFORE LD CIT(A) ALSO THE ASSESSEE DID NOT APPEAR AND HENCE THE FIRST APPELLA TE AUTHORITY HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE. BEFORE US THE LD AR ITA NO.538 /BANG/2019 PAGE 2 OF 4 PRAYED THAT THE ASSESSEE MAY BE PROVIDED WITH AN OP PORTUNITY TO PRESENT HIS CASE WITH EVIDENCES. ON THE CONTRARY T HE LD DR OPPOSED THE PLEA PUT FORTH BY LD AR. 3. HAVING HEARD THE RIVAL SUBMISSIONS, IN THE INTER EST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ASSESSEE MAY BE PROVIDED WITH AN OPPORTUNITY TO PRESENT ITS CASE. SINCE THE ASSESSE E HAS NOT COOPERATED BEFORE THE AO AS WELL AS CIT(A,) I AM IM POSING COST OF RS.5,000/- (RUPEES FIVE THOUSAND) UPON THE ASSESSEE , WHICH SHALL BE PAID WITHIN ONE MONTH FROM THE DATE OF RECEIPT O F ORDER OF THE TRIBUNAL TO THE CREDIT OF INCOME TAX DEPARTMENT AS OTHER FEES. SUBJECT TO THE PAYMENT OF ABOVE COST, I SET ASIDE T HE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE AO FOR EXAMINING THEM AFRESH. THE ASSESSEE IS ALSO DIRECT ED TO FULLY COOPERATE WITH THE AO FOR EXPEDITIOUS COMPLETION OF THE ASSESSMENT. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH NOVEMBER, 2019. /VMS/ ITA NO.538 /BANG/2019 PAGE 3 OF 4 COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.538 /BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED