Smt. Leelavathy Nagaraj, Bengaluru V. Income-Tax Officer, Ward-1, Ramanagar

ITA 784/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4867 (ITAT-BANGALORE)
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURUPRASAD
• Assessee Lawyers: H GURUSWAMY ITP
• Keywords: Opportunity of being heard; Principle of natural justice; Opportunity of cross examination

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 784 / BANG/201 8 ASSESSMENT YEAR : 20 14 - 15 SMT. LEELAVATHY NAGARAJ, NO. 64/2, GURUMURTHAPPA GARDEN, SARAKKI MAIN ROAD, J.P. NAGAR, BANGALORE 560 078. PAN: ABPPN4992C VS. THE INCOME TAX OFFICER, WARD -1, RAMANAGAR. APPELLANT RESPONDENT APPELLANT BY : SHRI H. GURUSWAMY, I.T.P. RESPONDENT BY : SHRI GURU PRASAD, ADDL. CIT (DR) DATE OF HEARING : 0 9 . 0 4 .2018 DATE OF PRONOUNCEMENT : 13 . 0 4 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT (A)-3, BANGALORE DATED 12.01.2018 FOR ASSESSMEN T YEAR 2014-15. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE IMPUGNED APPELLATE ORDER DATED 12-01-2018 PA SSED BY THE LEARNED CIT(A). IS OPPOSED TO LAW, FACTS AND CIRCUM STANCES OF THE CASE. 2. THE LD. CIT (A) HAS ERRED IN NOT PROVIDING SUFFI CIENT AND ADEQUATE OPPORTUNITY TO THE APPELLANT FOR MAKING EFFECTIVE R EPRESENTATION OF THE CASE ON MERITS. 3. THE LD. CIT (A) HAS ERRED IN PASSING AN EX-PARTE APPELLATE ORDER ON THE GROUND OF NON APPEARANCE AND NON FILING OF W RITTEN SUBMISSIONS ON 04-01-2018 BEING THE ADJOURNED DATE OF HEARING. 4. THE LD. CIT(A) HAS ERRED IN PASSING AN EX-PARTE APPELLATE ORDER ON THE BASIS OF THE FINDINGS OF THE AO WHO HAS RELI ED UPON THE ITA NO. 784/BANG/2018 PAGE 2 OF 3 CONFLICTING AND CONTRADICTING REPORTS OF THE TAHASI LDAR AND THE HORTICULTURAL AUTHORITIES WHO HAVE ESTIMATED THE AG RICULTURAL INCOME OF THE APPELLANT DISPROPORTIONATELY. 5. THE LD. AO HAS NEITHER PROVIDED THE APPELLANT TH E REPORTS STATED TO HAVE BEEN RECEIVED FROM TAHASILDAR AND HORTICULTURA L AUTHORITIES NOR THE OPPORTUNITY OF CROSS EXAMINATION OF THE SAID AU THORITIES TO MEET THE PRINCIPLES OF NATURAL JUSTICE. 6. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND AND DELETE ANY OF THE GROUNDS AT THE TIME OF HEARING. FOR THESE GROUNDS AND ALSO THE GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING, THE APPELLANT PRAYS THAT YOUR HON'BLE A UTHORITY BE PLEASED TO SET-ASIDE THE EX-PARTE APPELLATE ORDER DTD: 12-0 1-2018 AND RESTORE THE MATTER TO THE FILE OF THE AUTHORITIES BELOW FOR ADJUDICATION OF THE MATTER ON MERITS AND FURTHER BE PLEASED TO PASS SUC H OTHER ORDER GRANTING SUCH OTHER RELIEF AS YOUR HON'BLE AUTHORIT Y MAY DEEM FIT IN THE INTEREST OF JUSTICE AND EQUITY. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY LD. AR O F ASSESSEE THAT THE IMPUGNED ORDER PASSED BY LD. CIT (A) IS EX-PARTE QUA THE ASS ESSEE. IN THIS REGARD, HE DRAWN MY ATTENTION TO PARA 3 OF THE ORDER OF CIT(A) AND POINTED OUT THAT IT IS NOTED BY CIT(A) IN THIS PARA OF HIS ORDER THAT THE CASE WAS FIXED FOR HEARING ON 23.11.2017 AND ON THIS DATE, THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT AND THE CASE WAS ADJOURNED TO 04.01.2018. HE SUBMI TTED THAT ON ONLY ONE DATE I.E. 04.01.2018, THE ASSESSEE COULD NOT APPEAR BEFO RE CIT (A) BUT WITHOUT GRANTING ANY FURTHER OPPORTUNITY TO THE ASSESSEE, T HE IMPUGNED ORDER WAS PASSED BY THE CIT (A) ON 12.01.2018. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FIL E OF CIT(A) FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND FORCE IN THE SUBMISSIONS OF LD. AR OF ASSESSEE AND CONSIDERING THE FACTS OF THE PRE SENT CASE AND IN THE INTEREST OF JUSTICE, I SET ASIDE THE ORDER OF CIT ( A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUAT E OPPORTUNITY OF BEING HEARD TO BOTH SIDES. ITA NO. 784/BANG/2018 PAGE 3 OF 3 5. IN VIEW OF THIS DECISION, I HOLD THAT NO ADJUDIC ATION IS CALLED FOR REGARDING THE MERIT OF THE CASE AT THE PRESENT STAGE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH APRIL, 2018. /MS/ 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.