UL India Private Limited, Bangalore V. ACIT, Bangalore

ITA 746/BANG/2011

• Counselvise Citation: 74621114 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-06-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 04-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FARHAT HUSSAIN QURESHI
• Assessee Lawyers: K R VASUDEVAN
• Section: 92C; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH C BEFORE SMT. P MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.7 46/BANG/2011 (ASST. YEAR - 2005-06) M/S U.L INDIA PVT. LTD., KALYANI PLANTINA, 3 RD FLOOR, BLOCK-I, NO.24, EPIP ZONE, PHASE II WHITEFIELD, BANGALORE-560 066. . APPELLANT PAN AACCU 2468 K. VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-12(5), BANGALORE. . RESPONDENT APPELLANT BY : SHRI K.R VASUDEVAN, ADVOCATE RESPONDENT BY : SHRI FARHAT HUSSAIN QURESHI, CIT DATE OF HEARING : 03-10-2012 DATE OF PRONOUNCEMENT : 05-10-2012 O R D E R PER P MADHAVI DEVI, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2005-06. THE APPEAL IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX - (APPEALS) IV AT BANGAL ORE DATED ITA NO.746/BANG/ 2011 2 18.03.2011. THE APPEAL ARISES OUT OF THE ASSESSMENT COMPLETED U/S 143(3) R.W.S 92C OF THE INCOME-TAX ACT, 1961. 2. THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) HAS CONCLUDED THE APPELLATE PROCEEDINGS WITHOUT GIVING AN OPPORTU NITY OF HEARING TO THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD CHANGED ITS ADDRESS AND INTIMATED THE SAME TO THE ASSESSING AUTHORITY. HOWEVER, THE CIT(A) HAS ISSUE D NOTICES TO THE ASSESSEE AT THE OLD ADDRESS AND THE NOTICES WERE RE TURNED UN-SERVED AND AFTER OBSERVING THAT THE NOTICES HAVE BEEN RETU RNED UN-SERVED, THE CIT(A) HAS DECIDED THE APPEAL EX-PARTE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE HAS PRODUCE D BEFORE US, THE LETTER OF THE ASSESSEE DATED 10.4.2009 ADDRESSE D TO THE ACIT, CIRCLE-12(4), INTIMATING THE CHANGE OF ADDRESS. CO NSIDERING THESE FACTS, WE ARE OF THE OPINION THAT THE INTEREST OF J USTICE WOULD BE MET, IF THE ASSESSE IS GIVEN A FAIR OPPORTUNITY OF PRESENTI NG ITS CASE BEFORE THE CIT(A). AS THE NOTICES HAVE BEEN SENT TO THE OLD A DDRESS WITHOUT TAKING INTO CONSIDERATION THE CHANGE OF ADDRESS, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE CIT(A) AND REM AND THIS ISSUE TO THE FILE OF THE CIT(A) FOR FRESH CONSIDERATION IN A CCORDANCE WITH LAW. ITA NO.746/BANG/ 2011 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH OCT, 2012. SD/- SD/- (JASON P BOAZ) (MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER VMS. BANGALORE, DATED : 05/10/2012 COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVATE SECRETA RY, ITAT, BANGALORE.