M/s Edison Semi Conductors private Limited, Bangalore V. ITO, Bangalore

ITA 988/BANG/2011

• Counselvise Citation: 98821114 RSA 2011
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 03-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PADAMCHAND KHINCHA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI N. BARAT H VAJA SANKAR, VICE - PRESIDENT A ND SMT. P.MADHAVI DEVI , JUDICIAL MEMBER ITA NOS.988 & 989(BANG)/2011 (ASSESSMENT YEAR: 2007-08) ITA NOS.990 & 991(BANG)/2011 (ASSESSMENT YEAR: 2008-09) ITA NOS.992 & 993(BANG)/2011 (ASSESSMENT YEAR: 2009-10) M/S.EDISON SEMI CONDUCTORS PVT.LTD. NO.215/A, KHB COLONY, 5 TH BLOCK, KORAMANGALA, BANGALORE-560095. APPELLANT PAN: AABCE 5736H VS. INCOME - TAX OFFICER (INTERNA TIONAL TAXATION), WARD 1(1), BANGALORE. RESPONDENT A PPELLANT BY: SHR I PADAMCHAND KHINCHA, CA RESPONDENT BY : SHRI SARAVANAN B, JCIT DATE OF HEARING: 04 - 09 - 2012 . DATE OF PRONOUNCEMENT: 04 - 09 - 2012 . O R D E R PER BENCH: ALL THESE APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE CIT(A)S ORDER CONFIRMING THE ORDERS PASSED BY THE AO U/S ITA NOS.988 TO 993/B ANG/2011 PAGE 2 OF 3 201(1) AND 201(1A) OF THE INCOME-TAX ACT, 1961 [HER EINAFTER REFERRED TO AS 'THE ACT'] FOR THE RESPECTIVE ASSESS MENT YEARS. 2. ONE OF THE GROUNDS TAKEN BEFORE US BY THE ASSES SEE IN ALL THE ABOVE APPEALS IS THAT THE CIT(A) HAS ERRED IN PASSING THE ORDER WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON GOING THROUGH THE APPELLATE ORDER OF T HE CIT(A), WE FIND THAT THE NOTICES SENT TO THE ASSESSEE WERE RET URNED UN- SERVED STATING THAT THE ADDRESSEE IS NOT THERE IN THE ADDRESS GIVEN DUE TO WHICH THE CIT(A) HAS PASSED THE EX-PA RTE ORDER CONFIRMING THE ORDERS OF THE AO. IT IS PRAYED BY T HE LEARNED COUNSEL FOR THE ASSESSEE THAT THE MATTER MAY BE REM ANDED TO THE FILE OF THE CIT(A) TO DECIDE THE ISSUE AFRESH A FTER GIVING PERSONAL HEARING TO THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE HOWEVER, OBJEC TED TO THE SAME. 3. HAVING HEARD BOTH THE PARTIES WE FIND THAT THE CIT(A)S ORDER IS EXPARTE QUA THE ASSESSEE. IN THE INTEREST OF JUSTICE AND FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE DEE M IT FIT AND PROPER TO SET ASIDE THE ORDERS OF THE CIT(A) AND RE MAND THE ISSUES TO THE FILE OF THE CIT(A) WITH A DIRECTION T O DECIDE THE ISSUES AFRESH IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE ASSESSEE SHALL BE GIVEN FAIR OPPORTUNITY OF HEA RING. ITA NOS.988 TO 993/B ANG/2011 PAGE 3 OF 3 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2012 . SD/- SD/- (N.BARATHVAJA SANKAR) VICE-PRESIDENT (SMT.MADHAVI DEVI ) JUDICIAL MEMBER EKS COPY TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) CONCERNED 4. CIT 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBU NAL, BANGALORE