Rehan and Associates , Mangalore V. Assistant Commissioner of Income Tax CPC TDS , Ghaziabad

ITA 555/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7895 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R N SIDDAPP A JI
• Assessee Lawyers: SIDDESH S N GADDI
• Keywords: Principle of natural justice; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO S.554 & 555 / BANG/201 9 (ASSESSMENT YEAR: 2014 - 15 & 2015 - 16) M/S.REHAN & ASSOCIATES, GROUND FLOOR, WEST COAST COMPLEX, NELIKAKAI ROAD, NEAR SBI CIRCLE, MANGALORE - 575001. PAN:AAOFR5482P VS. APPELLANT ASSISTANT COMMISSIONER OF INCOME - TAX, CPC TDS, GHAZIABAD. RESPONDENT APPELLANT BY : SHRI SIDDESH S.N.GADDI, CA. RESPONDENT BY : SHRI R.N.SIDDAPPAJI, ADDL.CIT(DR) DATE OF HEARING: 17 /0 7 /2019 DATE OF PRONOUNCEMENT: 19 /0 7 /2019 O R D E R PER J. SUDHAKAR REDDY, AM: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST TWO ORDERS OF THE CIT(A)-10, BENGALURU, BOTH DATED 27/06/2018 FOR THE ASSESSMENT YEARS 2014-15 AND 2015-16. 2. THE CIT(A) HAS PASSED EX-PARTE ORDER. HE HAS DISMISSED THE APPEAL ON THE GROUND OF DELAY. IN OUR CONSIDERED OPINION, THIS IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THE CIT(A) SHOULD HAVE HEARD THE ASSESSEE IN PERSON AND THEREAFTER DECIDED ON THE ISSUE OF DELAY. HENCE, WE RESTORE THE MATTER TO THE FILE OF THE CIT(A) WITH A ITA NOS.554 & 555/BANG/2019 PAGE 2 OF 2 DIRECTION TO THE ASSESSEE TO APPEAR BEFORE HIM, TAKE NOTICE AND THEREAFTER CO-OPERATE IN THE DISPOSAL OF THE APPEALS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2019. SD/ - SD/ - ( BEENA PILLAI) ( J. SUDHAK A R REDDY ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU DATED : 19/07/2019 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE