Sri. S.D. Raddi, Dharwad V. Asst.C.I.T., Hubli

ITA 948/BANG/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9323 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 21-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN JT
• Assessee Lawyers: ASHOK A KULKARNI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.948 TO 950/BANG/2014 ASSESSMENT YEARS : 2007-08 TO 2009-10 SHRI S.D. RADDI, SRI SAPTAGIRI NIVAS, SADHANKERI, DHARWAD. PAN: AECPR 6185B VS. THE DY.CIT, CIRCLE 2(1), HUBLI. THE ADDL. CIT, RANGE 2, HUBLI. THE ITO, WARD 2(1), HUBLI. APPELLANT RESPONDENT APPELLANT BY : SHRI ASHOK A. KULKARNI, ADVOCATE RESPONDENT BY : SHRI A.R.V. SREENIVASAN, JT. CIT(DR) DATE OF HEARING : 25.08.2016 DATE OF PRONOUNCEMENT : 18.10.2016 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAIN ST THE ORDER OF CIT(APPEALS). SINCE THESE APPEALS WERE HEARD TOGE THER, THESE ARE BEING DISPOSED OF THROUGH THIS CONSOLIDATED ORDER. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(APPEALS) HAS DISPOSE D OF THESE APPEALS ITA NOS.948 TO 950/BANG/2014 PAGE 2 OF 3 SUMMARILY WITHOUT AFFORDING PROPER OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE LD. DR DID NOT DISPUTE THESE FACTS. 3. THOUGH OUR ATTENTION WAS INVITED TO THE OPENING PART OF THE CIT(APPEALS) ORDER IN WHICH HE HAS RECORDED THE PRE SENCE OF THE ASSESSEE, BUT IN THE BODY OF THE ORDER, HE HAS MENT IONED AT NUMBER OF PLACES THAT DESPITE SUFFICIENT OPPORTUNITIES TO THE ASSESSEE, NO DETAILS WERE FILED IN SUPPORT OF HIS CLAIM. SINCE THESE APPEALS WERE NOT DISPOSED OF BY THE CIT(APPEALS) AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WE ARE OF THE VIEW THAT THE ORDER OF CIT( APPEALS) BE SET ASIDE AND MATTER BE RESTORED TO HIS FILE TO READJUDICATE THE APPEAL AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF OCTOBER, 2016. SD/- SD/- ( A.K. GARODIA ) (SUNIL KUMAR YA DAV ) ACCOUNTANT MEMBER JUDIC IAL MEMBER BANGALORE, DATED, THE 18 TH OCTOBER, 2016. /D S/ ITA NOS.948 TO 950/BANG/2014 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENTS 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.