Smt. Rehana Siraj, Bangalore V. ITO, Bangalore

ITA 892/BANG/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0574 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 02-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JASON P BOAZ
• Assessee Lawyers: R CHANDRASHEKAR
• Keywords: Competent authority
• Section: 143(3); 147

Judgement Text

ITA NO.892/B/09 1 IN THE INCOME TAX APPEL LATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH BANGALORE BENCH BANGALORE BENCH BANGALORE BENCH A AA A BEFORE BEFORE BEFORE BEFORE GEORGE GEORGE K, JUDICIAL MEMBER GEORGE GEORGE K, JUDICIAL MEMBER GEORGE GEORGE K, JUDICIAL MEMBER GEORGE GEORGE K, JUDICIAL MEMBER AND AND AND AND SHRI SHRI SHRI SHRI A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY, A , A, A , ACCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER CCOUNTANT MEMBER ITA NO.892/BAN G/2009 (ASSESSMEN T YEAR 2005-06) SMT. REHANA SIRAJ, NO.32, 5 TH CORSS, JAI BHARATHI NAGAR, BANASWADI MAIN ROAD, BANGALORE-560 033. . APPELLANT VS. THE INCOME-TAX OFFICER, WARAD-1(2), BANGALORE. . RESPONDENT APPELLANT BY : SHRI R CHANDRASHEKAR RESPONDENT BY : SHRI JASON P BOAZ O R D E R O R D E R O R D E R O R D E R PER PER PER PER GEORGE GEORGE GEORGE GEORGE GEORGE GEORGE GEORGE GEORGE K KK K, , , , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER : : : : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME-TAX (APPEA LS) - I, BANGALORE DATED 21.08.2009. THE CIT(A)S ORDER ARISE OUT OF ASSESSMENT COMPLETED U/S 143(3) READ WITH SEC. 147 VIDE ORDER DATED 30.11.07. THE ASSESSMENT YEAR CONCERNED IS 2005-06. 2. THE EFFECTIVE GROUNDS RAISED IN THIS APPEAL ARE AS FOLLOWS : ITA NO.892/B/09 2 (I) THE LEARNED CIT(A) ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT ON THE GROUNDS OF LIMITATION AFTER HEARING THE APPEAL AND WITHOUT CONSIDERING THE ORDER OF HONBLE HIGH COURT OF KARNATAKA, IN THE CASE OF THE APPELLANT AND THE HON BLE HIGH COURT WHILE DISMISSING THE WRIT PETITION FILED AGAINST THE ORDER OF ASSESSMENT, HELD IF AN APPEAL IS FILED WITHIN ONE WEEK FROM THE DATE OF DISPOSAL, AP PEAL REQUIRING TO BE DECIDED ON MERITS. (II) THE LEARNED CIT(A), HAVING HEARD THE APPEAL O N MERITS OUGHT NOT TO HAVE DISMISSED THE APPEAL OF TH E APPELLANT ON THE GROUND OF LIMITATION AND WITHOUT PROVIDING AN OPPORTUNITY TO EXPLAIN THE DELAY. 3. THE CIT(A) DISMISSED THE ASSESSEES APPEAL ON TH E GROUNDS OF LIMITATION WITHOUT GOING INTO THE ISSUE ON MERITS R AISED BEFORE HIM. 4. THE LEARNED AR STATED THAT AS AGAINST THE ASST. ORDER DATED 30.11.07, THE ASSESSEE HAD FILED WRIT PETITION NO.4 7/08 BEFORE THE HONBLE HIGH COURT OF KARNATAKA, PRAYING THAT THE A SSESSMENT AND THE DEMAND NOTICE RAISED THEREON MAY BE QUASHED. IT W AS SUBMITTED BY THE LEARNED AR THAT THE HONBLE HIGH COURT HAS DISP OSED OF THE WRIT PETITION NO.47/08 VIDE JUDGMENT DATED 4.11.08. THE COPY OF THE JUDGMENT IS PLACED ON RECORD. THE LEARNED AR TOOK US THROUGH THE JUDGMENT AND CONTENTED THAT THE HONBLE HIGH COURT HAS DIRECTED THE ASSESSEE TO FILE APPEAL BEFORE THE COMPETENT APPELL ATE AUTHORITY UNDER THE INCOME-TAX ACT WITHIN ONE WEEK FROM THE DATE OF JUDGMENT. IT WAS ITA NO.892/B/09 3 FURTHER SUBMITTED THAT THE HONBLE HIGH COURT HAD C LEARLY STATED THAT DELAY IN FILING THE APPEAL BEFORE THE CIT(A) IS TO BE IGNORED, IF THE APPEAL IS FILED WITH IN ONE WEEK FROM THE DATE OF J UDGMENT. IT WAS SUBMITTED THAT COPY OF THE JUDGMENT WAS BROUGHT TO THE NOTICE OF THE CIT(A) DURING THE FIRST HEARING BEFORE HIM. 5. THE LEARNED DR ON THE OTHER HAND DID NOT HAVE AN Y SPECIFIC OBJECTION IF THE MATTER TO BE RESTORED TO THE CIT(A ) FOR FRESH CONSIDERATION ON MERITS. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE HONBLE HIGH COURT VIDE JUDGMENT D ATED 4.1.09 HAD SPECIFICALLY DIRECTED THE COMPETENT APPELLATE AUTHO RITY TO PROCEED WITH THE MATTER ON MERITS, IF THE APPEAL IS FILED BEFORE THE CIT(A) WITHIN ONE WEEK FROM THE DATE OF JUDGMENT OF HONBLE HIGH COUR T. THE RELEVANT PORTION OF THE HONBLE HIGH COURT IS EXTRACTED BELO W : IF IN CASE THE PETITIONER FILES AN APPEAL BEFORE THE COMPETENT APPELLATE AUTHORITY AS ENVISAGED UNDE R THE INCOME-TAX ACT, THE COMPETENT AUTHORITY IS DIRE CTED TO ENTERTAIN THE SAID APPEAL WITHOUT INSISTING FOR DELAY IN FILING THE APPEAL AND PROCEED WITH THE MATTER ON ME RITS AND DISPOSE OF THE SAME AS EXPEDITIOUSLY AS POSSIBL E. THE PETITIONER IS DIRECTED TO FILE THE SAID APPEAL WITHIN ONE WEEK FROM TO-DAY. ITA NO.892/B/09 4 7. IN THE INSTANT CASE, ASSESSEE HAD FILED APPEAL B EFORE THE CIT(A) ON 9.1.09 AND HENCE, APPEAL IS FILED WITHIN ONE WEEK FROM THE DATE OF JUDGMENT OF HONBLE HIGH COURT. THEREFORE, RESPECTFULLY FOLLOWING THE DIRECTION OF THE HONBLE HIGH COURT I N THE ABOVE SAID JUDGMENT, WE RESTORE THE ISSUE TO THE CIT(A) AND DI RECT HIM TO CONSIDER THE MATTER AFRESH ON MERITS. THE CIT(A) SHALL DISP OSE OF THE MATTER WITH IN THE REASONABLE TIME AFTER PROVIDING ADEQUAT E OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 16TH OCT, 2009. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - ( (( (A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY A. MOHAN ALANKAMONY) ) ) ) ( ( ( (GEORGE GEORGE K) GEORGE GEORGE K) GEORGE GEORGE K) GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DATED : 16/10/09 VMS. COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT CONCERNED. 4. THE CIT(A) CONCERNED. 5. DR 6. GF 7. GF, ITAT, NEW DELHI. BY ORDER ASST. REGISTRAR, ITAT, BANGAL ORE.