L Shivalingaiah, Bangalore v. Assistant Commissioner Of Income Tax, Circle- 1(3), Bangalore

ITA 1779/BANG/2019 | 2012-2013
Pronouncement Date: 15-11-2019 | Result: Allowed

Appeal Details

RSA Number 177921114 RSA 2019
Assessee PAN AJMPS8592C
Bench Bangalore
Appeal Number ITA 1779/BANG/2019
Duration Of Justice 2 month(s) 30 day(s)
Appellant L Shivalingaiah, Bangalore
Respondent Assistant Commissioner Of Income Tax, Circle- 1(3), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 15-11-2019
Last Hearing Date 24-10-2019
First Hearing Date 24-10-2019
Assessment Year 2012-2013
Appeal Filed On 16-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA ACCOUNTANT MEMBER I T A NO. 1 779 /BANG/201 9 ASSESSMENT YEAR : 20 12 - 13 SHRI L. SHIVALINGAIAH NO. 94/P 8 TH CROSS 11 TH MAIN RMV EXTN. SADASHIVANAGAR BANGALORE 560 080. PAN: AJMPS8592C VS. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (3) BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI V. SRIDHAR CA REVENUE BY : SHRI GANESH R GHALE STANDING COUNSEL FOR DEPT. DATE OF HEARING : 2 4 . 10 .2019 DATE OF PRONOUNCEMENT : 15 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-11 BANGALORE DATED 31.05.2019 FOR ASSESSMENT YEAR 2012-13. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE ORDER OF THE CIT-A IS OPPOSED TO LAW AND FACT OF THE CASE. 2. THE LEARNED CIT-A ERRED IN NOT CONSIDERING THE CASH WITHDRAWALS FROM STATE BANK OF HYDERABAD A/C. NO.62181826947 AUSTIN TOWN BANGALORE TO THE EXTENT OF RS.29 25 000/-. 3. THE LEARNED CIT-A ERRED IN NOT CONSIDERING THE CASH WITHDRAWN FROM STATE BANK OF HYDERABAD AUSTIN TOWN BANGALORE HAS BEEN DEPOSITED TO STATE BANK OF MYSORE SADASHIVANAGAR BRANCH BANGALORE A/C. NO.54001169078. 4. THE LEARNED CIT-A ERRED IN NOT CONSIDERING THAT THE CASH WITHDRAWN FROM BANK HAS BEEN UTILIZED TO MEET THE DRAWINGS. 5. THE LEARNED CIT-A ERRED IN CONSIDERING RS.3 442/- TOWARDS PROFIT DURING THE YEAR AS THE SAID INCOME WAS NOT EARNED BY YOUR APPELLANT 6. FOR THESE AND OTHER GROUNDS THAT MAY BE ADDUCED AT THE TIME HEARING THE APPEAL YOUR APPELLANT HUMBLY PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERED. 3. AT THE VERY OUTSET IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT THE ORDER OF LD. CIT(A) IS EX-PARTE QUA THE ASSESSEE. IN REPLY TO QUERY FROM THE BENCH AS TO WHY THE ASSESSEE HAS NOT APPEARED BEFORE LD. CIT(A) IT WAS SUBMITTED THAT ASSESSEE IS OF 80 YEARS OF AGE AND BECAUSE OF THIS REASON THE ASSESSEE COULD ITA NO. 1779/BANG/2019 PAGE 2 OF 2 NOT APPEAR BEFORE LD. CIT(A) AND COULD NOT AUTHORIZE ANY PERSON TO APPEAR BEFORE LD. CIT(A) AND IT WAS REQUESTED THAT IN THE INTEREST OF JUSTICE THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF LD. CIT(A). HE ALSO SUBMITTED THAT IT IS NOTED BY LD. CIT(A) IN PARA 2 OF HIS ORDER THAT SEVERAL NOTICES WERE ISSUED BY LD. CIT(A) TO ASSESSEE BUT THERE WAS NO COMPLIANCE AND THERE WAS NO REQUEST FOR ADJOURNMENT ALSO. HE SUBMITTED THAT UNDER THESE FACTS NO FURTHER OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT THIS IS TRUE THAT IT IS NOTED BY LD. CIT(A) IN PAR 2 OF HIS ORDER THAT FOUR DATES OF HEARING WERE FIXED BY LD. CIT(A) ON 28.01.2019 01.03.2019 08.05.2019 AND 30.05.2019 AND THERE WAS NO COMPLIANCE ON ANY OF THESE DATES BUT STILL CONSIDERING THE OLD AGE OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE I FEEL IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION. I ORDER ACCORDINGLY AND SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS DECISION NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE DATED THE 15 TH NOVEMBER 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR ITAT BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.