SRI. BENAGANA BOREGOWDA L/R BY SRI. B SRIKANTAPPA ,MYSORE V. INCOME TAX OFFICER, WARD-4, MYSORE

ITA 594/BANG/2025

AI Insights

The case involves an appeal by Sri Benagana Boregowda against the order of the CIT(A)/NFAC, which had dismissed the assessee's appeal due to non-submission of any corroborative evidence despite multiple opportunities. The assessee contested that he had indeed submitted detailed documents in support of his claims, which the CIT(A) failed to consider. The Tribunal, upon hearing the arguments and reviewing the submissions, decided to remit the case back to the CIT(A) for a fresh assessment, emphasizing the need for a fair hearing and proper consideration of the submitted documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793518 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 20-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N.
• Assessee Lawyers: SUNAINA BHATIA
• Keywords: Opportunity of being heard

Judgement Text

"ITA No.594/Bang/2025 Sri Benagana Boregowda, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.594/Bang/2025 Assessment Year: 2017-18 Sri Benagana Boregowda L/R By Sri B Srikantappa 35, 1st Main Road, A-1 Block Vijayanagara 3rd Stage Mysore 570 017 PAN NO : ALIPB7420J Vs. ITO Ward-4 Mysore APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 25.09.2025 Date of Pronouncement : 25.09.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 9.1.2025 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1072033317(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2017-18. 2. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No.594/Bang/2025 Sri Benagana Boregowda, Mysore Page 2 of 4 Printed from counselvise.com ITA No.594/Bang/2025 Sri Benagana Boregowda, Mysore Page 3 of 4 3. On going through the order of ld. CIT(A)/NFAC, we take note of the fact that the ld. CIT(A)/NFAC had observed that the assessee had not filed any written submission, despite being given four opportunities. Further, as the assessee failed to make any compliance, the ld. CIT(A)/NFAC held that the appeal cannot be decided merely based on grounds of appeals and statement of facts, as no corroborative evidence of any kind has been submitted by the assessee, and accordingly dismissed the appeal of the assessee. Before us, the ld. A.R. of the assessee vehemently submitted that the affirmation /observation of the ld. CIT(A)/NFAC is not correct as the assessee during the course of appellate proceedings submitted the detailed documents/records in support of his claim on 11.1.2021 itself (placed at page 5 of the paper book). 3.1. The assessee accordingly prayed that the case may be remitted back to the file of the ld. CIT(A)/NFAC for reconsideration of the details submitted and to decide afresh in accordance with law to which the ld. D.R. has no objection whatsoever. This being so, in the interest of justice and fair play and as requested by ld. A.R. of the assessee, we deem it fit and proper to remit the entire issue in dispute to the file of the ld. CIT(A)/NFAC to decide afresh in accordance with law after giving a reasonable opportunity of being heard to the assessee. It is ordered accordingly. 4. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 25th Sept, 2025 Sd/- (Waseem Ahmed) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 25th Sept, 2025. VG/SPS Printed from counselvise.com ITA No.594/Bang/2025 Sri Benagana Boregowda, Mysore Page 4 of 4 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "