N.Narayana Reddy , BAngalore V. The Income Tax Officer Ward-2(2)(4), Bangalore

ITA 683/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4574 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO S . 678 TO 683 / BANG/201 8 ASSESSMENT YEAR S : 2007 - 08 TO 2012 - 13 SHRI N. NARAYANA REDDY, NO. 2/1, OLD CHANDAPURA, HOSUR MAIN ROAD, BANGALORE 560 099. PAN: AEFPR8963N VS. THE INCOME TAX OFFICER, WARD 2 (2) (4), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI H. GURUSWAMY, I.T.P. RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 1 4 .0 6 .2018 DATE OF PRONOUNCEMENT : 22 .0 6 .2018 O R D E R PER BENCH ALL THESE SIX APPEALS ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST SIX SEPARATE ORDERS OF LD. CIT(A)-4, BANGALORE ALL DATED 08.01.2018 FOR ASSESSMENT YEARS 2007-08 TO 2012-13. ALL THESE APP EALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORD ER FOR THE SAKE OF CONVENIENCE. 2. GROUND NO. 2 RAISED BY THE ASSESSEE IN ALL THESE APPEALS IS IDENTICAL AND THE SAME IS REPRODUCED FROM ASSESSMENT YEAR 2007-08 IN ITA NO. 678/BANG/2018. THIS READS AS UNDER. 2. THE LD. CIT(A) HAS ERRED IN PASSING AN EX-PARTE APPELLATE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE APP ELLANT. 3. IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT IN P ARA NO. 3 OF THESE ORDERS OF CIT (A), IT IS NOTED BY CIT (A) THAT TWO NOTICES OF HEA RING WERE ISSUED ON 27.01.2017 AND 13.11.2017 AND THE DATE OF HEARING WAS FIXED ON 13.02.2017 AND ITA NOS. 678 TO 683/BANG/2018 PAGE 2 OF 3 23.11.2017 RESPECTIVELY. HE FURTHER POINTED OUT TH AT THIS IS ALSO NOTED BY CIT (A) IN SAME PARA THAT. THE ASSESSEES AR / (SON) AT TENDED THE HEARING PROCEEDINGS ON 23.11.2017 AND 12.12.2017 FOR SEEKIN G ADJOURNMENT AND FINAL ADJOURNMENT WAS GRANTED TO THE AR TO APPEAR LATEST BY 26.12.2017. HE SUBMITTED THAT IT IS TRUE THAT ON 26.12.2017, THE L D. AR OF ASSESSEE COULD NOT APPEAR BEFORE CIT (A) AND THE IMPUGNED ORDERS WERE PASSED BY CIT (A) EX- PARTE QUA THE ASSESSEE ON 08.01.2018 WITHOUT PROVID ING ANY FURTHER OPPORTUNITY. THE LD. AR OF ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF CIT(A) F OR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD. A S AGAINST THIS, THE LD. DR OF REVENUE SUBMITTED THAT THREE OPPORTUNITIES WERE PRO VIDED BY CIT (A) AND ALTHOUGH ON TWO OPPORTUNITIES, THE LD. AR OF ASSESS EE APPEARED AND SOUGHT ADJOURNMENT BUT ON THE FINAL DATE I.E. THE 3 RD OPPORTUNITY ON 26.12.2017, NO ONE APPEARED EVEN TO SEEK ADJOURNMENT AND THEREFORE, NO FURTHER OPPORTUNITY SHOULD BE PROVIDED TO ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VI EW OF THE FACTS NOTED ABOVE AND IN THE INTEREST OF JUSTICE, WE FEEL IT PROPER T HAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO ASSESSEE TO MAKE OUT ITS CASE BEFORE CIT (A) AND HENCE, WE SET ASIDE THE ORDER OF CIT (A) IN ALL THESE YEARS AND R ESTORE THE ENTIRE MATTER BACK TO THE FILE OF CIT (A) FOR FRESH DECISION AFTER PRO VIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN VIEW OF THIS DECIS ION, THE OTHER GROUNDS RAISED BY THE ASSESSEE DO NOT CALL FOR ANY ADJUDICATION AT THE PRESENT STAGE AND WE DO NOT MAKE ANY COMMENT IN THE MERIT OF THE CASE. 5. IN THE RESULT, ALL THE SIX APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 22 ND JUNE, 2018. /MS/ ITA NOS. 678 TO 683/BANG/2018 PAGE 3 OF 3 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.