NARAYANAPPA GOVINDARAJU,BANGALORE V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL 1(3) BANGALORE, BANGALORE

ITA 1063/BANG/2024

AI Insights

The case involves an appeal by Narayanappa Govindaraju against an ex parte order passed by the CIT(Appeals)-11, Bangalore, concerning the assessment year 2016-17. The primary contention was the alleged failure of the CIT(Appeals) to provide a proper opportunity to the assessee, leading to an ex parte decision based solely on the available material. The CIT(Appeals) had previously noted a significant delay in the filing of the appeal by the assessee, which was not adequately justified despite the assessee's claims of medical reasons. The ITAT found merit in the assessee's request for a fair hearing and thus remitted the case back to the CIT(Appeals) for a thorough re-examination, emphasizing the need for a reasonable opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25770 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R. GALE; STANDING COUNSEL
• Assessee Lawyers: SHRADDHA N.D.
• Keywords: Opportunity of being heard
• Section: 195; 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1063/Bang/2024 Assessment year : 2016-17 Narayanappa Govindaraju, No.101, Divyasree Residency, H.D. Devegowda Road, R.T. Nagara, Bangalore – 560 032. PAN: AALPG 1717H Vs. The Deputy Commissioner of Income Tax, Central Circle 1(3), Bengaluru. APPELLANT RESPONDENT Appellant by : Ms. Shraddha N.D., AR Respondent by : Shri Ganesh R. Gale, Standing Counsel. Date of hearing : 17.02.2025 Date of Pronouncement : 25.03.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal by the assessee is against the ex parte order passed by the ld. CIT(Appeals)-11, Bangalore dated 25.3.2024 having DIN ITBA/APL/M/250/2023-24/1063339464(1) for the assessment year 2016-17. 2. The assessee has raised various grounds and the ld. AR submitted that the ld. CIT(Appeals) has not given proper opportunity to the assessee and passed ex parte order only on the basis of material available before him. I have gone through the order of the ld. CIT(A) ITA No.1063/Bang/2024 Page 2 of 3 and noted that the appeal was filed by the assessee before him belatedly by 195 days delay and the ld. CIT(A) has issued various notices to the assessee to justify the delay in filing the appeal, but there was no response from the assessee’s side. Thereafter the assessee has stated the medical reasons for the delay. The CIT(Appeals) for the reasons stated in para 5.1 to 8 of his order, did not condone the delay relaying on various judgments noted in his order. Aggrieved from the order of the CIT(Appeals), the assessee is in appeal before the ITAT. 3. The ld. counsel for the assessee submitted that assessee is an agriculturist and was not aware about the income tax proceedings. The AO has made addition u/s. 69A of the Act on the agricultural income claimed by the assessee. The assessee has also relied on the medical certificate produced before the lower authorities and requested that if a chance is given to the assessee, he undertook to respond to the notices and substantiate the case of the assessee with evidence before the lower authorities. 4. The ld. DR relied on the order of lower authorities and objected to sending back the matter to lower authorities. 5. Considering the facts of the case and in the interest of justice, we remit the issue to the CIT(Appeals) for fresh consideration and decision as per law. The assessee is directed to file necessary documents that would be essential and required for substantiating his case and for proper adjudication by the revenue authorities. Needless to say that reasonable opportunity of being heard be given to the assessee. ITA No.1063/Bang/2024 Page 3 of 3 The assessee is directed to cooperate with the proceedings and in case of further default, the assessee shall not be entitled to any leniency. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Pronounced in the open court on this 25th day of March, 2025. Sd/- ( LAXMI PRASAD SAHU ) ACCOUNTANT MEMBER Bangalore, Dated, the 25th March, 2025. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. "