M/s Ankur Health Care private Limited , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

ITA 87/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7904 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LATA GOYAL
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER I TA NO. 87/ BANG / 201 9 ASSESSMENT YEAR : 2015 - 16 ANKUR HEALTH CARE PRIVATE LTD., NO.55, OLD # 422, 20 TH MAIN, IST BLOCK, WEST OF CHORD ROAD, RAJAJI NAGAR, BENGALURU 560 010. PAN: AAICA 2750Q VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), BENGALURU. APP EL L ANT RESPONDENT APP ELL ANT BY : MS. LATA GOYAL, A CA R E SPONDENT BY : SHR I VIKAS SURYAVAMSHI, ADDL.CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 09. 0 7 . 201 9 DATE OF PRONOUNCEMENT : 19. 0 7 . 201 9 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORD ER DATED 16.11.2018 OF CIT(APPEALS)-1, BENGALURU, RELATING T O ASSESSMENT YEAR 2015-16. 2. THE ASSESSEE IS A COMPANY ENGAGED IN THE BUSINES S OF RUNNING SPECIALTY HOSPITAL. FOR AY 2014-15, THE ASSESSEE F ILED RETURN OF INCOME DECLARING LOSS OF RS.1,93,96,834/-. THE AO PASSED AN ORDER OF ASSESSMENT U/S.143(3) OF THE INCOME TAX ACT, 1961 (ACT) DATED 4.9.2017 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT A LOSS OF RS.1, 49,26,679 AFTER MAKING ITA NO. 87/BANG/2019 PAGE 2 OF 3 DISALLOWANCE OF EXPENDITURE TOWARDS M/S. VERADIS CA PITAL ADVISORS AND DISALLOWANCE OF EXPENSES U/S.14A OF THE ACT. 3. AGGRIEVED BY THE AFORESAID ORDER OF ASSESSMENT, THE ASSESSEE FILED APPEAL BEFORE CIT(A). THE APPEAL BEFORE CIT(A) WAS FIXED FOR HEARING 31.10.2018 AND AT REQUEST OF THE ASSESSEE THE APPEA L WAS ADJOURNED TO 12.11.2018. ON 12.11.2018 NONE APPEARED FOR THE AS SESSEE BEFORE CIT(A). THE CIT(A) DISMISSED THE APPEAL OF THE ASS ESSEE FOR NON- PROSECUTION. 4. AGGRIEVED BY THE ORDER OF CIT(A), THE ASSESSEE H AS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. THE LEARNED CO UNSEL FOR THE ASSESSEE MS. LATA GOYAL, CA BROUGHT TO OUR NOTICE AN AFFIDAV IT FILED BY DR. S.S. VASAN, ONE OF THE DIRECTORS OF THE ASSESSEE, IN WHI CH IT HAS BEEN MENTIONED THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE VISITED THE OFFICE OF CIT(A) ON 12.11.2018 ALONG WITH WRITTEN S UBMISSION BUT COULD NOT MEET THE CIT(A). THEREAFTER ON 16.11.2018, THE AUT HORIZED REPRESENTATIVE AGAINST VISITED THE OFFICE OF CIT(A) ALONG WITH SUB MISSION AND WAS INFORMED THAT THE APPEAL HAS ALREADY BEEN DECIDED EX-PARTE AND DISMISSED FOR NON- PROSECUTION. IT HAS BEEN MENTIONED IN THE AFFIDAVI T THAT THE REASON FOR NON- APPEARANCE WAS DUE TO THE REASONS STATED ABOVE. TH E LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR OPPORTUNITY OF BEING HEARD BEFORE CIT(A) BY SETTING ASIDE THE IMPUGNED ORDER AND REMANDING THE CASE TO CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER A FFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. THE LEARNED DR RELIED ON THE ORDER OF THE CIT(A) . 6. WE HAVE CONSIDERED THE CONTENTS OF THE AFFIDAVIT AND ARE SATISFIED THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY O F BEING HEARD BEFORE CIT(A). SINCE THE IMPUGNED ORDER IS AN ORDER DISMI SSING APPEAL FOR NON- ITA NO. 87/BANG/2019 PAGE 3 OF 3 PROSECUTION, WHICH IS NOT PERMISSIBLE IN VIEW OF TH E PROVISIONS OF SEC.250(6) OF THE ACT AND SINCE THE ASSESSEE DID NO T HAVE PROPER OPPORTUNITY OF BEING HEARD BEFORE CIT(A), WE SET AS IDE THE ORDER OF THE CIT(A) AND REMAND FOR FRESH CONSIDERATION, AFTER AF FORDING ASSESSEE OPPORTUNITY OF BEING HEARD. THE APPEAL OF THE ASSE SSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. 7. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF JULY, 2019. SD/- SD/- ( JASON P. BOAZ ) ( N.V . VASU DEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 19 TH JULY, 2019. / D ESAI S MURTHY / COPY TO: 1 . APPELLANT 2 . RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.