Smt. C.S. Latha, Mandya V. ITO, Mandya

ITA 787/BANG/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9438 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-08-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 25-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVA SAN J
• Assessee Lawyers: S VENKATESAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SRI. ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA 787 TO 789/BANG/15 (A.YS : 2003 04 TO 2005 06) SMT. C. S. LATHA, # 1541, VIDYANAGAR, MANDYA. --- APPELLANT PAN NO. AADPL3082G VS. THE INCOME TAX OFFICER, WARD 1, MANDYA. --- RESPONDENT APPELLANT BY: SRI. S. VENKATESAN, C.A RESPONDENT BY: SRI. A. R. V. SREENIVA SAN, JCIT(DR) DATE OF HEARING: 23.08.2016 DATE OF PRONOUNCEMENT: 26.08.2016 O R D E R PER SUNIL KUMAR YADAV, J.M THESE APPEALS ARE PREFERRED BY THE ASSESSEE, AGAINS T THE ORDER OF THE CIT(A) ON COMMON GROUNDS, AGAINST THE LEVY OF PENAL TY U/S. 271(1) (C) OF THE I.T ACT (HEREINAFTER CALLED AS AN ACT). ITA 787 TO 789/BANG/15 PAGE 2 OF 3 2 DURING THE COURSE OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE CIT(A) HAS DISMISSED THE ASSESSEES APPEALS SUMMARILY ON ACCOUNT OF NON APPEARANCE OF ASSESSEE WITHOUT DEALING WITH THE ISSUES ON MERIT. THE LD. DR DID NOT DISPUTE TH E FACTS. 3 HAVING CAREFULLY EXAMINED THE ORDERS OF LOWER AUT HORITIES IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT CIT(A) HAS DISMI SSED THE APPEALS OF THE ASSESSEE IN LIMINE WITHOUT DEALING WITH THE ISSUES ON MERIT. UNDER THE IT ACT, THE CIT(A) IS REQUIRED TO DECIDE THE ISSUES ON MERIT EVEN IF NONE APPEARS ON BEHALF OF THE ASSESSEE. SINCE THE CIT(A ) HAS NOT DECIDED THE APPEAL ON MERIT, WE SET ASIDE HIS ORDER AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUES ON MERIT, A FTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORD INGLY APPEALS OF THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. 4 IN THE RESULT THE APPEALS OF THE ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH AUGUST, 2016. SD/- SD/- (ARUN KUMAR GARODIA) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED: 26/08/2016 /MK/ ITA 787 TO 789/BANG/15 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE