Shri R Shivakumar, Bangalore v. Income tax officer, Bangalore

ITA 528/BANG/2016 | 2010-2011
Pronouncement Date: 26-10-2016 | Result: Allowed

Appeal Details

RSA Number 52821114 RSA 2016
Assessee PAN AJMPS8588G
Bench Bangalore
Appeal Number ITA 528/BANG/2016
Duration Of Justice 7 month(s) 3 day(s)
Appellant Shri R Shivakumar, Bangalore
Respondent Income tax officer, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 26-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 26-10-2016
Date Of Final Hearing 19-10-2016
Next Hearing Date 19-10-2016
Assessment Year 2010-2011
Appeal Filed On 23-03-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI VIJAY PAL RAO JUDICIAL MEMBER AND SHRI INTURI RAMA RAO ACCOUNTANT MEMBER I.T . A. NO. 528 /BANG/20 16 (ASSESSMENT YEAR : 20 10 - 11 ) SHRI R. SHIVAKUMAR NO.25 9 TH CROSS KUMARAPARK WE ST BANGALORE - 560 020 . . APPELLANT. PAN AJMPS 8588G VS. INCOME TAX OFFICER WARD 6(4) NOW WARD 2(2)(1) BANGALORE. .. RESPONDENT. APPELLANT BY : SHRI V. SRINIVASAN ADVOCATE. R E SPONDENT BY : SHRI M.K. BIJU ADDL. CIT(D.R) DATE OF H EARING : 19.10.2016. DATE OF P RONOUNCEMENT : 26 .10 .201 6 . O R D E R PER SHRI VIJAY P AL RAO J .M . : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT.29.02.2016 OF COMMISSIONER OF INCOME TAX (APPEALS) FOR THE ASSESSMENT YEA R 2010 - 11. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS : 2 IT A NO. 528 /BANG/201 6 3. THE ASSESSEE IS AN INDIVIDUAL AND ENGAGED IN THE BUSINESS OF GRANITES. WHILE COMPLETING THE ASSESSMENT UNDER SECTION 143(3) ON 24.3.2013 THE ASSESSING OFFICER MADE ADDITION O N ACCOUNT OF INTEREST INCOME ON PREVIOUS YEAR FIXED DEPOSIT AND CREDIT CARD PAYMENT BASED ON AIR INFORMATION. BOTH THESE ADDITIONS WERE MADE BY THE ASSESSING OFFICER FOR WANT OF NECESSARY DETAILS AND EVIDENCE. THE ASSESSEE CHALLENGED THE ACTION OF THE AS SESSING OFFICER BEFORE THE CIT (APPEALS) BUT DESPITE THE NOTICES ISSUED BY THE CIT (APPEALS) NONE HAS APPEARED 3 IT A NO. 528 /BANG/201 6 BEFORE THE CIT (APPEALS) AND CONSEQUENTLY THE IMPUGNED ORDER WAS PASSED EX - PARTE. 4. BEFORE US THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSING OFFICER HAS MADE THE ADDITION FOR WANT OF NECESSARY DETAILS AND EXPLANATION. BEFORE THE CIT (APPEALS) DUE TO PERSONAL DIFFICULTY AND UNAVOIDABLE CIRCUMSTANCES THE ASSESSEE COULD NOT CAUSE HIS PRESENCE EITHER IN P ERSON OR THROUGH A REPRESENTATIVE THEREFORE THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT (APPEALS) DUE TO THE REASON THAT THE ASSESSEE COULD NOT EXPLAIN HIS CASE. THE LEARNED AUTHORISED REPRESENTATIVE HAS PLEADED THAT THE ADDITIONS ARE BASED ON AIR I NFORMATION AND THE NECESSARY EXPLANATION AND DETAILS ARE REQUIRED TO BE EXAMINED. THUS THE LEARNED AUTHORISED REPRESENTATIVE HAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PRODUCE THE RELEVANT DETAILS AND EVIDENCE ON THESE TWO IS SUES. 5. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS FORCEFULLY CONTENDED THAT THE ASSESSING OFFICER AS WELL AS CIT (APPEALS) GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THE CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSESSEE HAS NO T CO - OPERATED WITH THE ASSESSING OFFICER AND DID NOT EVEN BOTHER TO APPEAR BEFORE THE CIT (APPEALS). HE HAS RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND RELEVANT MATERIAL ON RECORD. WE FIND THAT T HE ASSESSEE FILED HIS RETURN OF INCOME ON 13.10.2010 DECLARING AN INCOME OF RS.10 33 433. THE INCOME COMPRISING OF INCOME FROM BUSINESS INCOME FROM OTHER SOURCES ETC. THE ASSESSING 4 IT A NO. 528 /BANG/201 6 OFFICER WHILE COMPLETING THE ASSESSMENT MADE TWO ADDITIONS ON ACCOUNT OF INTEREST ON PREVIOUS YEAR FIXED DEPOSIT AS WELL AS CREDIT CARD PAYMENT. WE FIND THAT THE ASSESSING OFFICER MADE THE ADDITION FOR WANT OF NECESSARY DETAILS AND EVIDENCE . T HOUGH THE ASSESSEE EXPLAINED THE SOURCE OF CREDIT CARD PAYMENT AS AGRICULTURE INCO ME AND PAYMENTS FROM SISTER CONCERN WHICH WERE NOT ACCEPTED BY THE ASSESSING OFFICER FOR WANT OF THE SUPPORTING EVIDENCE. BEFORE THE CIT (APPEALS) DESPITE VARIOUS NOTICES THE ASSESSEE KEPT ON SEEKING ADJOURNMENT AND THEREFORE THE LD. AR OF THE ASSESSEE D ID NOT ARGUE BEFORE THE CIT (APPEALS). THE CIT (APPEALS) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY RECORDING THE REASON IN PARA 2 AS UNDER : - 2. ON 29/02/2016 ONCE AGAIN NO ONE APPE A RED. ALSO NO WRITTEN SUBMISSIONS HAVE BEEN FILED TILL DATE. SIN CE THERE HAS BEEN REPEATEDLY NO COMPLIANCE TO THE NOTICES ISSUED FOR HEARING OF THE APPEAL IT IS CLEAR THAT THE APPELLANT IS UNABLE TO SUBSTANTIATE THE GROUNDS RAISED BY HIM ON THE ADDITIONS MADE BY THE ASSESSING OFFICER. HENCE IT IS PRESUMED THAT THE AP PELLANT HAS NOTHING FURTHER TO SAY OR PRODUCE IN HIS FAVOUR WITH REGARD TO THE APPEAL PENDING BEFORE ME. UNDER SUCH FACTS I HAVE NO REASONS TO INTERFERE WITH THE FINDINGS OF THE ASSESSING OFFICER. THUS IT IS CLEAR THAT THE CIT (APPEALS) HAS NOT GONE IN TO THE MERITS OF THE ISSUE BUT CONFIRMED THE FINDING OF THE ASSESSING OFFICER BECAUSE THE ASSESSEE HAS NOT PRESENTED ITS CASE. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN THE INTEREST OF JUSTICE WE GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE AND FILE THE 5 IT A NO. 528 /BANG/201 6 NECESSARY DETAILS AND EVIDENCES. ACCORDINGLY WE SET ASIDE THIS MATTER TO THE RECORD OF THE ASSESSING OFFICER FOR AFFORDING ONE MORE OPPORTUNITY TO THE ASSESSEE TO FILE THE NECESSARY DETAILS. 7. IN THE RESULT THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON THE 26TH DAY OF OCT. 2 01 6 . SD/ - ( INTURI RAMA RAO ) ACCOUNTANT MEMBER SD/ - ( VIJAY PAL RAO ) JUDICIAL MEMBER BANGALORE DT. *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE. BY ORDER ASST. REGISTRAR ITAT BANGALORE