M/s Vishwas Concrete Pvt Ltd , Bangalore V. Assistant Commissioner of Income Tax Central Circle-1(1), Bangalore

ITA 791/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8572 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-12-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 15-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMARCIT
• Keywords: Set aside
• Section: 143(3); 153A; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 791 /BANG/201 9 (ASSESSMENT YEAR: 20 15 - 16 ) M/S. VISHWAS CONCRETE PVT. LTD., 80/85, 3 RD MAIN, NEW THARUGPET, BANGALORE - 560 002 .APPELLANT PAN AADCV1617L VS. ASST. COMMISISONER OF INCOME TAX, CENTRLA CIRCLE 1(1), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI RAVI SHANKAR, ADVOCATE. REVENUE BY: SHRI PRADEEP KUMAR,CIT (D.R) DATE OF HEARING : 18.12 .2019 DATE OF PRONOUNCEMENT : 17 .01 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 11 , BANGALORE PASSED UNDER SECTION 153A R.W.S. 143(3) AND 250 OF THE INCOME TAX ACT, 1961. 2 ITA NO. 791/BANG/2019 2. AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE CIT ( APPEALS) HAS DISMISSED THE APPEAL EXPARTE AS THE ASSESSEE HAS FAILED TO PAY THE SELF - ASSESSMENT TAX BEFORE F ILING THE APPEAL AND EMPHASIZED THAT AS PER PROVISIONS OF SECTION 249(4)(A) OF THE ACT , THE ASSESSEE HAS TO PAY THE ADMITTED TAX AT THE TI ME OF FILING THE APPEAL ON THE R ETURNED INCOME. THE LEARNE D AUTHORIZED REPRESENTATIVE HAS RESTRICTED HIS ARGUMENTS TO THE EXTENT OF PROVIDING ONE MORE OPPORTUNITY OF HEARING BEFORE THE FIRST APPELLATE AUTHORITY AS THE ASSESS EE HAS PAID THE ADMITTED TAX WHICH IS NOT D ISPUTED BY THE REVENUE AND HAS NO SERIOUS OBJECTION S . 3. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, WE FOUND THAT THE CIT ( APPEALS) HAS DI SMISSED THE APPEAL EXPARTE AS THE ASSESSE E HAS FAILED TO PAY THE TAXES, HENCE THE APPEAL WAS NOT ADMITT ED. IN THE COURSE OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT SUBSEQUENTLY AF TER DISMISSAL OF THE APPEAL, THE ASSESSEE HAS PAID THE TAXES AND DEMONSTRATED WITH THE COPY OF FORM NO.26AS WITH REGARD TO PAYM ENT OF TAX . CO NSIDERING THE FACTS, CIRCUMSTANCES AND PAYMENT OF TAXES, WE SET ASIDE THE ORDER OF CIT ( APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUES TO THE FILE OF CIT ( APPEALS) FOR ADJUDICATION AFRESH AND THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEAL. 3 ITA NO. 791/BANG/2019 4. IN THE RESULT, THE ASSESSEE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 T H JAN., 20 20 . S D / - S D / - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 7 .01. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE