M/s Malnad Organics Private Limited , Bangalore V. The Income Tax Officer Ward-4(1)(3), Bangalore

ITA 658/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8217 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRI NARENDRA SHARMA
• Section: 143(3); 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 658 /BANG/201 9 (ASSESSMENT YEAR: 201 5 - 16 ) M/S. MALNAD ORGANICS PVT. LTD., NO.325/1, 14 TH MAIN, 5 TH CROSS, RMV EXTENSION,SADASHIVANAGAR, BANGALORE - 560 080 PAN: AAFCM 7541J VS. INCOME TAX OFFICER , WARD 4(1)(3), BANGALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI NARENDRA SHARMA, ADVOCATE. REVENUE BY: DR. P. V. PRADEEP KUMAR, ADDL. CIT (D.R) DATE OF HEARING : 09.07 .2019 DATE OF PRONOUNCEMENT : 17 .07 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 4, BANGALORE PASSED UNDER SECTION 143(3) AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTA TIVE SUBMITTED THAT THE LEARNED CIT(APPEALS) HAS ERRED IN PASS ING THE EXPARTE ORDER AND 2 ITA NO. 658/BANG/2019 THE ASSESSEE'S ADJOURNMENT LETTER WAS REJECTED AND NO OPPORTUNITY WAS PROVIDED AND DISMISSED THE ASSESSEE'S APPEAL AND PRAYED FOR ONE MORE OPPORTUNITY OF HEARING BEFOR E CIT (APPEALS) . CONTRA, THE LD. DR SUPPORTED THE ORDERS OF CIT (APPEALS) AND FURTHER SUBMITTED THA T THE ASSESSEE HAS FAILED TO MAINTAIN BOOKS OF ACCOUNTS ON AGRICULTURE INCOME AND PRAYED FOR DISMISSAL OF THE ASSESSEE'S APPEAL. 3 . WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE LD. AR SUBMITTED THAT THE CIT(APPEALS) HAS NOT PROVIDED AN OPPORTUNITY AND THE ADJOURNMENT LETTER WAS REJECTED BY THE CIT(APPEALS) ON LAST DATE OF HEARING AND THE APPEAL WAS DISMISSED FOR NON - PROS ECUTION. WE ON PERUSAL OF THE CIT(APPEALS) ORDER , FOUND THE OBSERVATION S IN PARA 6 OF THE ORDER THAT NUMBER OF HEARING NOTICES DT.12.12.2018, 23.12.2018, 25.01.2019 AND 30.01.2019 WERE ISSUED BUT NONE APPEARED NOR ADJOURNMENT LETTER WAS FILED OR ANY WRITTEN SUBMISSION BEFORE THE CIT (APPEALS). THEREFORE THE CIT(APPEALS) RELIED ON THE FINDINGS OF THE ASSESSING OFFICER AND JUDICIAL DECISIONS OF TRIBUNAL FOR NON - PROSECUTING THE APPEAL AND DISMISSED THE ASSESSEE'S APPEAL. WE ARE OF THE OPINION THA T THE ASSESSEE HAS RAISED THE GROUNDS OF APPEAL THAT THE ADJOURNMENT LETTER WAS REJECTED . WE CONSIDERING THE SUBMISSIONS OF THE LEARNED A.R AND NATURE OF ACTIVITY OF THE ASSESSEE, ARE INCLINED TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO REPRESE NT THE CASE BEFORE THE CIT(APPEALS) AND T HE REVENUE SHALL NOT BE AT A LOSS IF AN OPPORTUNITY IS PROVIDED. ACCORDINGLY, WE RESTORE THE ENTIRE DISPUTED ISSUE TO THE 3 ITA NO. 658/BANG/2019 FILE OF CIT(APPEALS) TO ADJUDICATE AFRESH AND PASS SPEAKING ORDER AND SHALL PROVIDE ADEQUAT E OPPORTUNITY OF HEARING TO THE ASSESSEE AND ASSESSEE SHALL CO - OPERATE IN SUBMITTING THE INFORMATION AND ALLOW THE APPEAL OF ASSESSEE FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN COURT ON 1 7 T H JULY, 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 7 .07. 2019. *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE