M/s LJ Victoria Properties Private Limited , Bangalore V. Income Tax Officer Ward-4(1)(1), Bangalore

ITA 571/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7147 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 21-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R N SIDDAPP A JI
• Assessee Lawyers: PRANIT N SHAH
• Keywords: TDS; Set aside

Judgement Text

ITA N O . 571 (B)/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA NO. 571 (BANG)/2019 (ASSESSMENT YEAR : 20 15 - 16 ) M/S L J VICTORIA PROPERTIES PVT.LTD., NO.150, 1 ST FLOOR, EMBASSY POINT, INFANTRY ROAD, BANGALORE - 560 001 PAN NO.A A BCL5265A APPELLANT VS THE INCOME TAX OFFICER, WARD - 4(1)(1), BANGALORE RESPONDENT APPELLANT BY : SRI PRANIT N SHAH, CA REVENUE BY : SHRI R.N.SIDDAPPAJI, ADDL.CIT DATE OF HEARING : 23 - 07 - 2019 DATE OF PRONOUNCEMENT : 23 - 07 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 30/01/19 PASSED BY LD.CIT(A) - 4, BANGALORE FOR ASSESSMENT YEAR 2015 - 16. 2. AT THE OUTSET, LD.DR SUBMITTED THAT NONE APPEARED BEFORE LD.CIT(A), AND IS AN EX PARTE ORDER. HE ALSO SUBMITTED T HAT ITA N O . 571 (B)/2019 2 SUFFICIENT OPPORTUNITY WAS GRANTED TO ASSESSEE TO REPRESENT ITS CASE. HOWEVER, ASSESSEE CHOSE NOT TO APPEAR BEFORE LD.CIT (A). BEFORE US, ASSESSEE HAS NOT GIVEN ANY BONA FIDES REASON FOR NOT APPEARING BEFORE LD.CIT (A). 3. IT IS OBSERVED THAT LD.CIT (A ) HAS DISMISSED THE APPEAL BY FOLLOWING DECISION OF THIS TRIBUNAL IN CASE OF CIT VS MULTIPLAN INDIA LTD REPORTED IN 38 ITD 320. 3.1 IN OUR CONSIDERED OPINION LD.CIT(A) OUGHT TO HAVE DECIDED THE ISSUE ON MERITS. HOWEVER , WE ALSO NOTE THAT ASSESSEE WAS NOT INCLINED TO PURSUE APPEAL BEFORE LD.CIT(A). AS WE SET ASIDE THIS ISSUE BACK TO LD.CIT (A) WE LEVY COST OF RS.5000/ - ON ASSESSEE FOR NON - APPEARANCE BEFORE LD.CIT (A) DESPITE SEVERAL NOTICES BEING ISSUED. ASSESSEE IS DIRECTED TO DEPOSIT THE SAID SUM WITH KA RNATAKA CHIEF MINISTERS RELIEF FUND. UPON FURNISHING RECEIPT OF COST HAVING BEING PAID BY A SSESSEE, LD.CIT (A) SHALL ISSUE NOTICE OF HEARING WHICH SHALL BE COMPLIED BY ASSESSEE FAILING WHICH LD.CIT (A) HAS TO PASS DETAILED ORDER ON MERITS ON THE BASIS OF RECORDS AVAILABLE WITH HIM. ASSESSEE IS DIRECTED TO COMPLY WITH REQUISITE DETAILS AS CALLED FOR BY LD.CIT (A). ACCORDINGLY , GROUND RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 - 07 - 02019 SD/ - SD/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBE R JUDICIAL MEMBER DATED: 23 - 07 - 2019 *AM ITA N O . 571 (B)/2019 3 COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED 3. BEFORE THE DICTATING MEMBER . 4. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED 6. BEFORE THE DICTATING MEMBER .. 7. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS 8. DATE OF UPLOADING THE ORDER ON WEBSITE.. 9. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO 10. DATE ON WHICH THE FI LE GOES TO THE BENCH CLERK 11. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 12. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 13. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 14. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER 15. DATE OF DESPATCH OF ORDER. ..