Anoop Shetty , Bangalore v. Income TAx Officer ward-4(3)(2), Bangalore

ITA 2126/BANG/2017 | 2004-2005
Pronouncement Date: 28-11-2019 | Result: Allowed

Appeal Details

RSA Number 212621114 RSA 2017
Assessee PAN ALCPS8192C
Bench Bangalore
Appeal Number ITA 2126/BANG/2017
Duration Of Justice 2 year(s) 24 day(s)
Appellant Anoop Shetty , Bangalore
Respondent Income TAx Officer ward-4(3)(2), Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 28-11-2019
Last Hearing Date 12-06-2018
First Hearing Date 26-11-2019
Assessment Year 2004-2005
Appeal Filed On 03-11-2017
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. 2126 /BANG/201 7 (ASSESSMENT YEAR: 2004 - 05 ) SHRI ANOOP SHETTY B - 6 NAVEEN TYERRACE 100 FEET RING ROAD ST BED 4 TH BLOCK KORAMANGALA BANGALORE - 560 034 .APPELLANT PAN ALCPS 8192CW - 7 VS. INCOME TAX OFFICER WARD 4(3)(2) BANGALORE. RESPONDENT. ASSESSEE BY: SHRI H R SURESH CA REVENUE BY: SHRI SUNIL KUMAR AGARWAL ADDL. CIT (D.R) DATE OF HEARING : 26.11 .2019 DATE OF PRONOUNCEMENT : 28 .11 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 4 BANGALORE PASSED U/S 144 AND U/S 250 OF THE INCOME TAX ACT 1961. 2 ITA NO. 2126/BANG/2017 2. AT THE TIME OF HEARING THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE CIT (APPEALS) HAS PASSED EXPARTE ORDER WITHOUT CONSIDERING THE EXPLANATIONS OF THE ASSESSEE AND WRITTEN SUBMISSIONS FILED ALONG WITH EVIDENCES IN SUPPORT OF THE GROUNDS OF APPEAL. WHEREAS T HE CIT (APPEALS) OVERLOOKED THE ASSESSEE'S SUBMISSIONS AND DISMISS ED THE ASSESSEE'S APPEAL AND PRAYED FOR ONE MORE OPPORTUNITY TO SUBSTANTIATE THE CASE WITH EVIDENCE S ON MERITS. CONTRA THE LD. DR SUPPORTED THE ORDERS OF CIT (APPEAL S). 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE THE ASSESSEE HAS FILED AN APPEAL WITH THE CIT (APPEALS) AGAINST THE ORDER OF ITO PASSED UNDER SECTION 144 OF THE ACT. AS PER THE CIT (APPEALS) ORDER THE APPEAL WAS FIXED FOR HEARING ON VARIOUS DATES AND THE ASSESSEE COULD NOT APPEAR IN THE PROCEEDINGS. THE CIT (APPEALS) PASSED EXPARTE ORDER ON THE INFORMATION AVAILABLE ON RECORD AND HAS DISMISSED THE APPEAL. WE FOUND THAT THERE IS NO SPECIFIC MENTION OF DATES OF HEARING IN THE ORDER OF CIT (APPEALS). THEREFORE CONSIDERING THE PRAYER OF THE LD. AR AND THE GROUNDS RAISED BY THE ASSESSEE OF PROVIDING ONE MORE OPPOR TUNITY TO SUBSTANTIATE THE CASE. THEREFORE TO MEET THE ENDS OF JUSTICE WE SET ASIDE THE ORDER OF CI T (APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT (APPEALS) TO ADJUDICATE AFRESH AND PROVIDE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE ASSESSEE SHALL ALSO CO - 3 ITA NO. 2126/BANG/2017 OPERATE IN SUBMITTING THE INFORMATION AND DETAILS FOR EARLY DISPO SAL OF THE APPEAL. THE GROUNDS OF APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H NOV. 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 8 .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 INC OME - TAX APPELLATE TRIBUNAL BANGALORE