Shri. K.Rajendran, Bangalore V. Income-Tax Officer, Bangalore

ITA 929/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9348 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN JT
• Assessee Lawyers: SHREEHARI KUTSA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.929/BANG/2016 ASSESSMENT YEAR : 2008-09 SHRI K. RAJENDRA, PROP. OM ENGINEERING WORKS, NO.360, 11 TH MAIN, 3 RD STAGE, 1 ST BLOCK, MANJUNATHANAGAR, BENGALURU 560 066. PAN: ABLPR 5517K VS. THE INCOME TAX OFFICER, WARD 8(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI SHREEHARI KUTSA, CA RESPONDENT BY : SHRI A.R.V. SREENIVASAN, JT. CIT(DR) DATE OF HEARING : 04.10.2016 DATE OF PRONOUNCEMENT : 07.10.2016 O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS)-II, BANGALORE DATED 7.3.2016 FOR THE ASSE SSMENT YEAR 2008-09. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. AR OF ASSESSEE THAT THE IMPUGNED ORDER OF LD. CIT (APPEALS) IS AN EX PARTE ORDER QUA THE ASSESSEE. A QUERY WAS RAISED BY THE BENCH AS TO WH AT WERE THE REASONS FOR WHICH NO COMPLIANCE WAS MADE BEFORE THE LD. CIT (APPEALS). IN REPLY, IT WAS SUBMITTED BY THE LD. AR OF ASSESSEE THAT THE AS SESSEE WAS SICK DURING ITA NO.929/BANG/2016 PAGE 2 OF 3 THE RELEVANT PERIOD AND FOR THIS REASON, NO PROPER COMPLIANCE COULD BE MADE BEFORE THE CIT(APPEALS) ALTHOUGH ON TWO DATES I.E. ON 12.1.2016 AND 28.1.2016, SHRI BALRAM R. RAO, ADVOCATE AND LD. AR OF ASSESSEE APPEARED BEFORE THE LD. CIT(APPEALS) AND SOUGHT ADJOURNMENT, WHICH WAS GRANTED BY THE LD. CIT(APPEALS) ALSO BUT BECAUSE OF THE ILLNES S OF THE ASSESSEE, NO PROPER COMPLIANCE COULD BE MADE. HE SUBMITTED THA T UNDER THESE FACTS, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT (APPEALS) FOR FRESH DECISION AND IF THIS IS DONE, H E UNDERTAKES THAT NOW PROPER COMPLIANCE WILL BE MADE BEFORE THE CIT (APPE ALS). 3. THE LD. DR OF REVENUE SUBMITTED THAT VARIOUS OPP ORTUNITIES WERE PROVIDED BY THE CIT (APPEALS) AND THEREFORE, THE AS SESSEE DOES NOT DESERVE ANY MORE OPPORTUNITY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FAC TS OF THE CASE AND WE FIND THAT ALTHOUGH SEVERAL OPPORTUNITIES WERE PR OVIDED BY THE LD. CIT(APPEALS), THIS IS THE SUBMISSION BEFORE US THAT BECAUSE OF THE ILLNESS OF THE ASSESSEE, NO PROPER COMPLIANCE COULD BE MADE BE FORE THE CIT(APPEALS) AND UNDERTAKING HAS BEEN GIVEN BY LD. AR OF ASSESSEE BEFORE US THAT IF THE MATTER IS RESTORED BACK TO TH E CIT(APPEALS), PROPER COMPLIANCE WILL BE MADE AND UNDER THESE FACTS AND I N THE INTEREST OF JUSTICE, WE FEEL IT PROPER TO RESTORE BACK THE MATT ER TO THE FILE OF LD. CIT(APPEALS) FOR FRESH DECISION. ACCORDINGLY, WE S ET ASIDE THE ORDER OF LD. CIT (APPEALS) AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR FRESH ITA NO.929/BANG/2016 PAGE 3 OF 3 DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BE ING HEARD TO BOTH SIDES AND ASSESSEE IS ALSO DIRECTED THAT HE SHOULD NOW MA KE PROPER COMPLIANCE BEFORE THE CIT (APPEALS). 5. IN VIEW OF OUR ABOVE DECISION, THE GROUNDWISE AD JUDICATION OF THE APPEAL IS NOT CALLED FOR AND WE DO NOT MAKE ANY COM MENT ON THE MERITS OF THE CASE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DAY OF OCTOBER, 2016 SD/- SD/- (VIJAY PAL RAO ) ( A.K. GARODIA ) JUDICIAL MEMBER ACCOU NTANT MEMBER BANGALORE, DATED, THE 07 TH OCTOBER, 2016. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.