Smt.Dr.Lalith Kulkarni , Mysore V. Assistant Commissioner of Income Tax Circle-1(1), Mysore

ITA 593/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8140 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI J SUDHAKAR REDDY, ACCOUNTANT MEMBER AN D SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NOS.593 & 594/BANG/2019 & S.P NOS.143 & 144/BANG/2019 (IN ITA NO S.593 & 594 /BANG/201 9) ASSESSMENT YEARS : 2008-09 & 2010-11 SMT. DR. LALITH KULKARNI, 34/1, YADAVAGIRI CIRCLE, YADAVAGIRI, MYSURU 570 020. PAN ACHPK 6145 P VS. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1), MYSURU. APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, ADVOCATE RESPONDENT BY : SHRI R.N SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 19.07.2019 DATE OF PRONOUNCEMENT : 19.07.2019 O R D E R PER J SUDHAKAR REDDY, ACCOUNTANT MEMBER BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND A RE DIRECTED AGAINST AN EX-PARTE ORDER PASSED BY THE CIT(A), MYS URU DATED 3/10/2018 AND IT RELATES TO ASST. YEARS 2008-09 AND 2010-11. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT TH E ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFO RE THE LD CIT(A), MYSORE. THE ASSESSEE IS A WIDOW AND IS CANCER SURV IVOR AGED 92 YEARS AND IS SUFFERING FROM SEVERE THROMBOSIS. IN FORM 35, THE ASSESSEE HAS MENTIONED THE ADDRESS OF ITS CHARTERED ACCOUNTANTS ALSO. NOTICE HAS NOT BEEN SERVED IN THIS CASE AS T HE ASSESSEE WAS ITA NOS.593 & 594/BANG/2019 & S.P NOS.143 & 144/BANG/2019 PAGE 2 OF 3 NOT IN THE COUNTRY. HENCE, THE PRINCIPAL OF NATURA L JUSTICE HAVE BEEN VIOLATED. 3. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE BO TH THE APPEALS TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. COMING TO THE SAID STAY PETITIONS, THEY ARE DISM ISSED INFRUCTUOUS AS BOTH THE QUANTUM APPEALS HAVE BEEN DISPOSED OF. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (J SUDHAKAR REDDY) ACCOUNTANT MEMBER BANGALORE, DATED, 19TH JULY, 2019. /VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE. ITA NOS.593 & 594/BANG/2019 & S.P NOS.143 & 144/BANG/2019 PAGE 3 OF 3 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 .. DICTATION PAD ENCLOSED 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 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. ..