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

ITA 930/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9370 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-05-2016
• Court: TRIBUNAL
• Department Lawyers: NARESH SAKA
• Assessee Lawyers: SHREEHARI KUTSA
• Keywords: Opportunity of being heard; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH SMC, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO. 930(BANG) 2016(ASSESSMENT YEAR : 2008 09 ) SRI K. YADAVASAN, PROP: RELAY INDUSTRIES, 421, 12 TH MAIN, 3 RD STAGE, 1 ST BLOCK, MANJUNATHANAGAR, BANGALORE 560066 PAN : AAEPY7361E APPELLANT VS ITO, WARD 8 (3), BANGALORE RESPONDENT ASSESSEE BY :SHRI SHREEHARI KUTSA, C. A. REVENUE BY : SHRI NARESH SAKA JCIT DATE OF HEARING : 21-09-2016 DATE OF PRONOUNCEMENT : 23-09-2016 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE. THIS IS DIR ECTED AGAINST THE ORDER OF LEARNED CIT (A) 2, BANGALORE DATED 07.03.2016 FOR A. Y. 2 008 09. 2. THE ASSESSEE HAS RAISED SEVERAL GROUNDS BUT THE ORDER OF CIT (A) IS EXPARTE QUA THE ASSESSEE. IT IS NOTED BY CIT (A) ON PAGE 3 OF HIS O RDER THAT SEVEN OPPORTUNITIES WERE PROVIDED BY HIM TO THE ASSESSEE BUT ON FOUR OCCASIO NS, NONE APPEARED AND ON REMAINING THREE DATES, ADJOURNMENT WAS SOUGHT FOR. IN REPLY T O A QUERY OF THE BENCH ABOUT THE REASONS FOR NON COMPLIANCE BEFORE CIT (A), IT WAS S UBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE AND IN SECOND ROUND, HE UNDERTAKES TO MAKE PROPER COMPLIANCE. 3. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN T HE INTEREST OF JUSTICE, I AM INCLINED TO RESTORE BACK THE MATTER TO CIT (A) FOR A FRESH D ECISION AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. I ORDER A CCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE: D A T E D : .09.2016 AM* ITA NO. 930(BANG) 2016 2 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER, AR, ITAT, BANGALORE 1. DATE OF DICTATION .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER DOES FOR XEROX & ENDORSEMENT . 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. 11 THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 THE DATE ON WHICH THE FILE GOES TO THE DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER