ETS Lindgren Engineering India Private Limited, Bangalore V. Income Tax Officer, Ward - 2(1)(4), Bangalore

ITA 899/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2597 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Keywords: Set aside
• Section: 154

Judgement Text

ITA NO.899/BANG/2019 M/S. ETS LINDGREN ENGINEERING INDIA PVT. LTD., BANG ALORE IN THE INCOME TAX APPELLATE TRIBUNAL CBENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.899/BANG/2019 ASSESSMENT YEAR: 2011-12 M/S. ETS LINDGREN ENGINEERING INDIA PVT. LTD. NO.73, SERVICE ROAD WEST OF CHORD ROAD MAHALAKSHMIPURAM BANGALORE PAN NO :AACCE0507F VS. ITO WARD-2(1)(4) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI JITENDRA JAIN, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 26.11.2020 DATE OF PRONOUNCEMENT : 26.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 28.2.2019 PASSED BY LD. CIT(A)-2, BENGALURU AND IT RELATES TO ASSESSMENT YEAR 2011-12. 2. THE LD. A.R. SUBMITTED THAT THE ASSESSEE HAS PRE FERRED APPEAL BEFORE LD. CIT(A) CHALLENGING THE RECTIFICAT ION ORDER DATED ITA NO.899/BANG/2019 M/S. ETS LINDGREN ENGINEERING INDIA PVT. LTD., BANG ALORE PAGE 2 OF 3 11.1.2018 PASSED BY THE A.O. FOR ASSESSMENT YEAR 20 11-12. THE LD. A.R. SUBMITTED THAT THE ASSESSEE HAD RAISED A L EGAL GROUND CHALLENGING THE VALIDITY OF RECTIFICATION PROCEEDIN GS INITIATED BY THE A.O. U/S 154 OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT] IN GROUND NO.1 OF THE GROUNDS OF APPEAL FILED BEFORE L D CIT(A). HE SUBMITTED THAT THE ASSESSEE, IN THE WRITTEN SUBMISS IONS FILED BEFORE LD. CIT(A,) ALSO ADVANCED ARGUMENTS ON THE VALIDITY OF RECTIFICATION PROCEEDINGS. HOWEVER, THE LD. CIT(A) DID NOT ADJUD ICATE THE GROUND SO RAISED BY OBSERVING THAT GROUND NO.1 IS GENERAL IN NATURE AND HENCE NO SPECIFIC ADJUDICATION IS NEEDED. THE LD. A.R. SUBMITTED THAT THE VIEW SO TAKEN BY LD. CIT(A) IS NOT CORRECT . HE SUBMITTED THAT THE QUESTION OF VALIDITY OF RECTIFICATION PROC EEDINGS GOES TO THE ROOT OF THE MATTER AND HENCE THE LD. CIT(A) SHOULD HAVE ADJUDICATED THE SAME. ACCORDINGLY, HE SUBMITTED THAT THE ADJUD ICATION OF ISSUES CONTESTED ON MERIT WOULD DEPEND UPON THE DEC ISION TAKEN ON THE ABOVE SAID LEGAL ISSUE. ACCORDINGLY, HE PRAYED THAT ALL THE ISSUES MAY BE RESTORED TO THE FILE OF THE LD CIT(A) FOR ADJUDICATING THE LEGAL GROUND REFERRED ABOVE AND ALSO OTHER ISSU ES, IF REQUIRED TO BE ADJUDICATED. 3. WE HEARD LD. D.R. AND PERUSED THE RECORD. FROM THE EXAMINATION OF THE GROUNDS OF APPEAL RAISED BEFORE LD. CIT(A) AND SUBMISSIONS MADE BEFORE HIM, WE NOTICE THAT THE ASS ESSEE HAS CHALLENGED THE VALIDITY OF RECTIFICATION PROCEEDING S INITIATED BY LD. CIT(A). SINCE IT GOES TO THE ROOT OF MATTER, THE L D. CIT(A) SHOULD HAVE ADJUDICATED THE SAID LEGAL ISSUE FIRST BEFORE ADJUDICATING THE GROUNDS URGED ON MERITS. HOWEVER, WE NOTICE THAT T HE LD. CIT(A) HAS FAILED TO ADJUDICATE THE LEGAL GROUND URGED BY THE ASSESSEE BEFORE HIM. IN THIS VIEW OF THE MATTER, WE FIND ME RIT IN THE CONTENTIONS OF THE LD. A.R. THAT THE LEGAL GROUND A ND ALL OTHER GROUNDS BE RESTORED TO THE FILE OF THE LD. CIT(A) F OR ADJUDICATING THE LEGAL GROUND FIRST AND THEN THE OTHER GROUNDS, IF R EQUIRED. ITA NO.899/BANG/2019 M/S. ETS LINDGREN ENGINEERING INDIA PVT. LTD., BANG ALORE PAGE 3 OF 3 ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY LD. C IT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING ALL OF THEM AFRESH. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH NOV, 2020. SD/- (N.V. VASUDEVAN) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 26 TH NOV, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.