Sri. U S Siddalingappa, Mysuru V. The Commissioner Of Income Tax (Appeals), Mysuru), Mysuru

ITA 728/BANG/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6404 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-04-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV NULVI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 201; 13; 12; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 7 2 8/B/2020 ASSESSMENT YEAR: 201 1 - 12 SHRI. U. S. SIDDALINGAPPA , NO.1552, 13 TH CROSS, C & D BLOCK, ANIKETHANA ROAD, K V NAGAR, MYSURU. PAN NO : AVVPS 5657 H VS. THE INCOME TAX OFFICER , WARD 2(3), MYSURU. APPELLANT RESPONDENT ASSESSSE BY : SHRI. RAJEEV NULVI , ADVOCATE REVENUE BY : SHRI. RAMESH KUMAR , ADDL. CIT(DR)(ITAT) DATE OF HEARING : 01 .0 4 .2021 DATE OF PRONOUNCEMENT : 07 .0 4 .2021 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: PRESENT APPEAL IS FILED BY ASSESSEE ARISING OUT OF ORDER DATED 30/06/2020 PASSES BY LD.CIT(A) FOR ASSESSMENT YEAR 2011-12. AT THE OUTSET LD.AR SUBMITTED THAT, ASSESSEE HAD FILED AN APPLICATION UNDER SECTION 154 IN ORDER TO SEEK CERTAIN CLARIFICATIONS IN RESPECT OF THE OBSERVATIONS MADE BY LD.CIT(A) IN ORDER DATED 26/07/2019. HOWEVER LD.CIT(A) PASSED ORDER UNDER SECTION 154 OF THE ACT REJECTING THE RECTIFICATION APPLICATION FILED BY ASSESSEE. 2. IT HAS BEEN SUBMITTED THAT, THE SAID IMPUGNED ORDER HAS BEEN PASSED BY THE LD.CIT(A) VIDE ORDER DATED 30/06/2020, WITHOUT ITA NO.728/B/2020 PAGE 2 OF 3 GIVING OPPORTUNITY OF BEING HEARD TO ASSESSEE. LD.AR THUS SUBMITTED THAT THERE IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE IN PASSING THE IMPUGNED ORDER BY LD.CIT(A). 3. ON THE CONTRARY, LD.DR SUPPORTED THE ORDERS PASSED BY AUTHORITIES BELOW. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 5. WE NOTE THAT ASSESSEE WAS NOT GRANTED OPPORTUNITY OF BEING REPRESENTED IN THE 154 PROCEEDINGS. LD.CIT(A) HAS SOME REALLY REJECTED THE APPLICATION WITHOUT EVEN CONSIDERING THE ISSUES RAISED BY ASSESSEE. 6. UNDER SUCH CIRCUMSTANCES WE DEEM IT FIT AND PROPER TO REMAND THIS ISSUE BACK TO LD.CIT(A). WE DIRECT LD.CIT(A) TO PASS A REASONED ORDER BY GRANTING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE IN ACCORDANCE WITH LAW. 7. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT 07.04.2021. SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED : 07.04.2021. ITA NO.728/B/2020 PAGE 3 OF 3 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 ASST. REGISTRAR, ITAT, BANGALORE.