Sri B Basavaraj , Bangalore v. The Income Tax Officer Ward-6(2)(5), Bangalore

ITA 2317/BANG/2018 | 2010-2011
Pronouncement Date: 28-11-2019 | Result: Allowed

Appeal Details

RSA Number 231721114 RSA 2018
Assessee PAN ATGPB5689R
Bench Bangalore
Appeal Number ITA 2317/BANG/2018
Duration Of Justice 1 year(s) 3 month(s) 25 day(s)
Appellant Sri B Basavaraj , Bangalore
Respondent The Income Tax Officer Ward-6(2)(5), 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
Date Of Final Hearing 25-11-2019
Next Hearing Date 25-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 20-11-2019
Assessment Year 2010-2011
Appeal Filed On 03-08-2018
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. 2317 TO 2321 /BANG/2018 (ASSESSMENT YEAR S : 201 0 - 11 TO 2014 - 15 ) SHRI B . BASAVARAJ 61 3 RD CROSS 13THMAIN NEAR PIPELINE ROAD SRINIVAS NAAR SUNKADAKATTE BA NGALORE - 560 091 .APPELLANT PAN ATGPB 5689R VS. INCOME TAX OFFICER WARD 6(2)(5) BANGALORE. RESPONDENT. ASSESSEE BY: SHRI V. SRINIVASAN ADVOCATE. REVENUE BY: SHRI C. H. SUNDAR RAO CIT (D.R) DATE OF HEARING : 25.11. 2019 DATE OF PRONOUNCEMENT : 28 .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 PASSED UNDER SECTION 271(1)(B) AND 250 OF THE INCOME TAX ACT 1961 (THE ACT). SINCE ALL THE FIVE APPEALS ARE ON SIMILAR 2 ITA NO S . 2317 TO 2321/BANG/2018 ISSUES THEY ARE HEARD TOGETHER AND CONSOLIDATED ORDER IS PASSED. FOR THE SAKE OF CONVENIENCE WE SHALL TAKE UP THE APPEAL IN ITA NO.2317/BANG/2018 AND THE FACTS NARRATED THEREIN. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 3 ITA NO S . 2317 TO 2321/BANG/2018 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A CONTRACTOR AND IN THE COURSE OF REASSESSMENT PROCEEDINGS UNDER SECTION 14 7 OF THE ACT THERE WERE NO PROPER COMPLIANCE AS OBSERVED BY THE ASSESSING OFFICER AND HENCE B EST JUDGEMENT ASSESSMENT ORD ER UNDER SECTION 144 R.W.S. 147 OF THE ACT DT.20.12.2017 WAS PASSED. SUBSEQUENTLY ORDER UNDER SECTION 271(1)(B) OF THE ACT WAS PASSED FOR NON - COMPLIANCE OF NOTICE UNDER SECTI ON 148 AND 142(1) OF THE ACT. WHEREAS T HE PENALTY ORDER UNDER SECTION 271(1)( B) OF THE ACT DT.11.12.2017 WAS PASSED THE LEVY OF PENALTY OF RS.10 000. AGGRIEVED BY THE ORDER THE ASSESSEE FILED AN APPEAL WITH THE CIT(APPEALS) AND THE CIT(APPEALS) HAS DISMISSED THE 4 ITA NO S . 2317 TO 2321/BANG/2018 ASSESSEE'S APPEAL AND HAS CONFIRMED THE LEVY OF PENALTY UNDER SECTI ON 271(1)(B) OF THE ACT. 4. AT THE TIME OF HEARING THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE CIT(APPEALS) HAS NOT CONSIDERED THE SUBMISSIONS OF THE ASSESSEE IN RESPECT OF COMPLIANCE AND THERE IS NO PROPER FINDING ON SUBMISSIONS MA DE AT PARA 7 OF THE LEARNED CIT(APPEALS) ORDER. CONTRA THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF LEARNED CIT(APPEALS). 5. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE SOLE CR UX OF THE DISPUT ED ISSUE IS IN RESPECT TO LEVY OF PENALTY UNDER SECTION 271(1)(B) OF THE ACT CONFIRMED BY THE LEARNED CIT(APPEALS). THE LEARNED AUTHORISED REPRESENTATIVES CONTENTION S ARE THAT THE LEARNED CIT(APPEALS) HAS NOT CONSIDERED THE SUBMISSIONS MADE IN THE PENALT Y PROCEEDINGS AT PARA 7 ON THE JURISDICTIO N OF PROVISIONS OF SECTION 153C OF THE ACT. THE ASSESSEE HAS FILED EXPLANATION S AS COMPLIANCES. WE FOUND THAT THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE ARE REALISTIC AS THE ASSESSEE HAS MADE ELABORATE SUBMISSIONS ON THE RELEVANT FACTS BUT THERE IS NO FINDING BY THE LEARNED CIT(APPEALS) ON THIS ISSUE. ACCORDINGLY THE O RDER OF THE CIT(APPEALS) IS CRYPTIC AND CONSIDERING THE PRINCIPLE OF NATURAL JUSTI CE AND THE FACT THAT THE ORDER IS NON - SPEAKING WE SET ASIDE THE ORDER OF CIT(APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE TO THE FILE OF CIT(APPEALS) TO ADJUDICATE AFRESH AND PASS A LOGICAL AND 5 ITA NO S . 2317 TO 2321/BANG/2018 SPEAKING ORDER. FURTHER THE ASSESSEE ALSO SHOULD BE PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEAL AND ALLOW THE GROUNDS OF APPEAL OF ASSESSEE FOR STATISTICAL PURPO SES. 6. SIMILARLY THE ASSESSEE HAS FILED AN APPEAL I TA NO.2318 TO 2321/BANG/2018 ON THE IDENTICAL ISSUES. HENCE THE DECISION RENDERED IN ITA NO.2317/BANG/2018 SHALL APPLY TO THESE CASES ALSO. ACCORDINGLY THE GROUNDS OF APPEAL OF ASSESSEE ARE ALSO A LLOWED FOR STATISTICAL PURPOSES AND RESTORE TO THE FILE OF CIT(APPEALS) FOR ADJUDICATI ON AFRESH ON MERITS . 7. IN THE RESULT THE ASSESSEE'S APPEALS IN ITA NOS. 2318 TO 2321/BANG/2018 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH NOV. 2019. SD/ - SD/ - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 .11. 2019. *REDDY GP 6 ITA NO S . 2317 TO 2321/BANG/2018 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