M/s Bharat Fashions & Apparels, Bangalore V. ACIT, Bangalore

ITA 738/BANG/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57532 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN THOMAS JOSE JT
• Assessee Lawyers: SIDDAREDDY

Judgement Text

ITA.738/BANG/2012 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE SHRI. N. BARATHVAJA SANKAR, VICE PRESIDENT AND SHRI. GEORGE GEORGE K. JUDICIAL MEMBER I.T.A NO.738/BANG/2011 (ASSESSMENT YEAR : 2007-08) M/S. BHARAT FASHIONS & APPARELS, NO.7/1, 1ST FLOOR, K. H. ROAD, BANGALORE .. APPELLANT AADFB0871B V. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2(1), BANGALORE .. RESPONDENT APPLICANT BY : SHRI. SIDDAREDDY, ADVOCATE RESPONDENT BY : SMT. SUSAN THOMAS JOSE, JT.CIT DATE OF HEARING : 26.03.2012 DATE OF PRONOUNCEMENT : 26.03.2012 O R D E R PER N. BARATHVAJA SANKAR, VICE PRESIDENT : THIS IS AN APPEAL PREFERRED BY THE ASSESSEE, M/S. BHARAT FASHIONS & APPARELS, BANGALORE, FOR THE ASSESSMENT YEAR 2007-08, AGAINST THE APPELLATE ORDER DATED.19.05.2011 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, BANGALORE. THE ONLY ISSUE BROUGHT BEFORE US FOR ADJUDICATION BY THE ASSESSEE IS REGARDING DEDUC TION U/S.10B OF THE INCOME-TAX ACT, 1961. ITA.738/BANG/2012 PAGE - 2 02. THE ASSESSEE HAS ALSO TAKEN A GROUND AS GROUND NO.3, WHICH READS AS UNDER : 'ALTERNATIVELY AND WITHOUT PREJUDICE THE HON'BLE COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS.' 03. WE HAVE HEARD BOTH THE SIDES AND CONSIDERED THE FACTS AND MATERIALS ON RECORD. WE FIND FROM THE APPELLATE OR DER THAT THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) DID NOT DECIDE THE ISSUE RAISED BY THE ASSESSEE BEFORE HIM ON MERIT. HE HAS DISMIS SED THE APPEAL AS INFRUCTUOUS FOR THE REASON THAT FOUR OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, BUT NONE APPEARED BEFORE HIM. IN OUR CON SIDERED OPINION, THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) OU GHT TO HAVE DECIDED THE APPEAL ON MERIT EVEN THOUGH NONE APPEAR ED BEFORE HIM ON BEHALF OF THE ASSESSEE, AFTER CONSIDERING THE MATER IALS ON RECORD. HOWEVER, HE COULD NOT HAVE DISMISSED THE APPEAL AS INFRUCTUOUS WITHOUT GOING INTO THE MERITS OF THE ORDER. IN THI S VIEW OF THE MATTER, WE ARE RESTORING THIS ISSUE BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS) WITH A DIRECTION TO GIVE ANOTH ER OPPORTUNITY TO THE ASSESSEE, HEAR HIS SUBMISSIONS (IN PERSON OR TH ROUGH REPRESENTATIVE) AND THEN DECIDE THE ISSUE ON MERITS . THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE COMMISSIONER OF INCOME-TAX ITA.738/BANG/2012 PAGE - 3 (APPEALS) BY APPEARING BEFORE HIM AND ASSISTING HIM IN DECIDING THE ISSUE. 04. IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSE ONLY. ORDER PRONOUNCED IN THE OPEN COURT AT THE END OF HE ARING ON 26.03.2012. SD/- SD/- (GEORGE GEORGE K) (N. BARATHVAJA SANKAR) JUDICIAL MEMBER VICE PRESIDENT