Shri.Rajesh Suresh Vernekar , Davangere v. The Income Tax Officer Ward-1(5), Davangere

ITA 1746/BANG/2018 | 2012-2013
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 174621114 RSA 2018
Assessee PAN ACOPV6780A
Bench Bangalore
Appeal Number ITA 1746/BANG/2018
Duration Of Justice 1 year(s) 6 month(s) 3 day(s)
Appellant Shri.Rajesh Suresh Vernekar , Davangere
Respondent The Income Tax Officer Ward-1(5), Davangere
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 27-11-2019
Last Hearing Date 26-12-2018
First Hearing Date 25-11-2019
Assessment Year 2012-2013
Appeal Filed On 24-05-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER ITA NO. 1746 TO 1749 /BANG/2018 (ASSESSMENT YEAR S : 201 2 - 13 TO 2015 - 16 ) SHRI RAJESH SURESH VERNEKAR NO.15/1 PROP. FRIENDS FASHION JEWELLERS DODDAPET DAVANGERE - 5 77001 .APPELLANT PAN ACOPV 6780A VS. INCOME TAX OFFICER WARD 1(5) DAVANGE RE. RESPONDENT. ASSESSEE BY: NONE. REVENUE BY: SHRI SUNIL KUMAR AGGARWAL ADDL. CIT(D.R) DATE OF HEARING : 25.11 .2019 DATE OF PRONOUNCEMENT : 27 .11 .2019 O R D E R PER BENCH : THE ASSESSEE HAS FILED APPEALS AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) BANGALORE FOR THE ASSESSMENT YEARS 2012 - 13 TO 2015 - 16 PASSED UNDER SECTION 271F AND 250 OF THE INCOME TAX ACT 1961 (THE ACT). SINCE ALL THE FOUR APPEALS ARE ON SIMILAR ISSUE THEY ARE HEARD TOGETHER AND CONSOLIDATED 2 ITA NO S . 1746 TO 1749/BANG/2018 ORDER IS PASSED. FOR THE SAKE OF CONVENIENCE WE SHALL TAKE UP THE APPEAL IN ITA NO.1746/BANG/2018. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 3 ITA NO S . 1746 TO 1749/BANG/2018 4 ITA NO S . 1746 TO 1749/BANG/2018 3. THE SOLE DISPUTED ISSUE IS IN RESPECT OF LEVY OF PENALTY UNDER SECTION 271F BY THE ASSESSING OFFICER AND WAS CONFIRMED BY THE LEARNED CIT(APPEALS). 4. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT PETITION WAS FIL ED. BASED ON THE SUBMISSIONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AND MATERIAL AVAILABLE ON RECORD THE CASE WAS HEARD. WE CONSIDERING THE SUBMISSIONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AND MATERIAL FIND THE ASSESSEE HAS CHALLENGED AND THE ORDER OF PENALTY UNDER SECTION 271F OF THE ACT. THE ASSESSEE HAS FILED AN APPEAL AGAINST THE PENALTY ORDER WITH CIT(APPEALS) AND WHEREAS THE LEARNED CIT(APPEALS) HAS GRANTED ONLY ONE DATE OF HEARING AND CONFIRMED THE PENALTY. WE FOUND THE ORDER PASSED B Y THE LEARNED CIT(APPEALS) IS EXPARTE ORDER. THEREFORE CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE AND THE FACT THAT ONLY ONE DATE OF HEARING IS GRANTED AND FURTHER THE ASSESSEE WAS NOT HEARD ON MERITS OF THE ISSUE. WE CONSIDER IT PROPER TO REMIT THE ENTIRE DISPUTED ISSUE TO THE FILE OF LEARNED CIT(APPEALS) FOR ADJUDICATION AFRESH. ACCORDINGLY WE RESTORE THE DISPUTED ISSUE TO THE FILE OF LEARNED CIT(APPEALS) TO ADJUDICATE ON MERITS AND PASS A SPEAKING ORDER AND FURTHER THE ASSESSEE SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN EARLY DISPOSAL OF THE APPEAL AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. THE ASSESSEE HAS FILED APPEALS AGAINST PENALTY ORDER UNDER SECTION 271F OF THE ACT AND THE DECISION OF ITA NO.1746/BANG/2018 SHALL APPLY T O ITA NOS.1747 5 ITA NO S . 1746 TO 1749/BANG/2018 TO 1749/BANG/2018 AND ACCORDINGLY THESE APPEALS ARE ALSO RESTORED TO THE FILE OF LEARNED CIT(APPEALS) FOR ADJUDICATION AFRESH ON MERITS. 6. IN THE RESULT THE APPEALS IN ITA NOS. 1746 TO 1749/BANG/2018 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 T H NOV. 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 7 .11. 2019. *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE