RSA Number | 55621114 RSA 2010 |
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Bench | Bangalore |
Appeal Number | ITA 556/BANG/2010 |
Duration Of Justice | 4 month(s) 6 day(s) |
Appellant | M/s Rukmini Murthy, Bangalore |
Respondent | ITO, |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 27-08-2010 |
Appeal Filed By | Assessee |
Order Result | Allowed |
Bench Allotted | B |
Tribunal Order Date | 27-08-2010 |
Date Of Final Hearing | 09-08-2010 |
Next Hearing Date | 09-08-2010 |
Assessment Year | 2005-2006 |
Appeal Filed On | 20-04-2010 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 556/BANG/2010 ASSESSMENT YEAR : 2005-06 MS. RUKMINI MURTHY D/O. SRI M.R. NAIK NO.1102 BLOCK-II JAIN PRAKRUTHI JAYANAGAR VII BLOCK KANAKAPURA MAIN ROAD BANGALORE 560 082. : APPELLANT VS. THE INCOME TAX OFFICER WARD 4(2) BANGALORE. : RESPONDENT APPELLANT BY : SHRI K. GANGADHARA SASTRY ITC RESPONDENT BY : SHRI S.S. MANTRI ADDL. CIT(DR) O R D E R PER A. MOHAN ALANKAMONY ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS) U/S. 154 OF THE I.T. ACT 1961 IN ITA NO.377/W-4(2)/CIT(A)- II/08-09 DATED 29.1.2010 FOR THE ASSESSMENT YEAR 20 05-06. 2. THE ASSESSEE HAS RAISED SIX GROUNDS IN HER APPEA L. GROUND NO.1 & 6 ARE GENERAL IN NATURE AND THEREFORE DO NOT SURVIV E FOR ADJUDICATION. THE OTHER TWO GROUNDS RELATE TO (1) CIT(A) FAILED TO GI VE OPPORTUNITY OF HEARING AND PASSED THE ORDER WITHOUT EXAMINING THE FACTS A ND (2) NON- ITA NO.556/BANG/10 PAGE 2 OF 3 CONSIDERATION OF COST OF CONSTRUCTION OF THE BUILT- UP AREA WHICH IS TO BE VALUED AT RS.500/- PER SQ.FT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. ON PERUSING THE ORDER PASSED BY THE CIT(APPEALS) DATED 29.01.2010 IT IS EVIDENT THAT THE LD. CIT(APPEALS) HAS PASSED THE ORDER WITHOUT AFFORDING AN OPPORTUNITY OF HEARING TO THE APPELLANT. HE HAS CONCLUDED THE APPELLATE PROCEEDINGS BASED ON THE PE TITION OF THE ASSESSEE DATED 25.11.2009. THOUGH ALL THE FACTS AND RECORDS WERE AVAILABLE BEFORE THE LD. CIT(APPEALS) FOR ADJUDICATING THE APPEAL ON MERITS IT IS ESSENTIAL FOR THE APPELLATE AUTHORITY TO AFFORD THE ASSESSEE AN O PPORTUNITY OF HEARING IN THE INTEREST OF JUSTICE. IN THIS CASE SINCE THE L D. CIT(APPEALS) HAS PASSED THE ORDER WITHOUT AFFORDING THE ASSESSEE AN OPPORTU NITY OF BEING HEARD WE FIND THIS TO BE IN GROSS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THEREFORE IN THE INTEREST OF JUSTICE WE ARE OF THE OPINION THAT THE MATTER SHOULD BE REMITTED BACK TO THE FILE OF THE LD. CIT(APPEALS) F OR DE NOVO CONSIDERATION AFTER GRANTING SUFFICIENT OPPORTUNITY TO THE ASSESS EE OF BEING HEARD. IT IS ORDERED ACCORDINGLY. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF AUGUST 2010. SD/- SD/- ( GEORGE GEORGE K. ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED THE 27 TH AUGUST 2010. DS/- ITA NO.556/BANG/10 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.
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