Sri. Santosh S Lad, Sandur v. DCIT, Bangalore

ITA 573/BANG/2011 | 2007-2008
Pronouncement Date: 16-02-2012 | Result: Allowed

Appeal Details

RSA Number 57321114 RSA 2011
Assessee PAN ABJPL0839Q
Bench Bangalore
Appeal Number ITA 573/BANG/2011
Duration Of Justice 9 month(s)
Appellant Sri. Santosh S Lad, Sandur
Respondent DCIT, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 16-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 16-02-2012
Assessment Year 2007-2008
Appeal Filed On 16-05-2011
Judgment Text
PAGE 1 OF 4 ITA NO.5 73/BANG/2011 1 INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BEFORE SHRI N K SAINI ACCOUNANT MEMBER AND SHRI GEORGE GEORGE K JUDICIAL MEMBER ITA NO.573/BANG/2011 (ASST. YEAR 2007-08) SRI SANTOSH S LAD PRASHANT NIVAS KRISHANAGAR BELLARY ROAD SANDUR KARNATAKA-583119. PA NO. ABJPL0839Q VS THE DEPUTY COMMISSIONER OF INCOME TAX LTU BANGALORE. (APPELLANT) (RESPONDENT) DATE OF HEARING 16.02.2012 DATE OF PRONOUNCEMENT 16.02.2012 APPELLANT BY : NONE RESPONDENT BY : SHRI AMBASTHA CIT-I O R D E R PER GEORGE GEORGE K : THIS APPEAL INSTITUTED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-VI BANGALORE DATED 17.03.2 011. THE RELEVANT ASSESSMENT YEAR IS 2007-08. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS O F APPEAL:- I) THE LEARNED CIT(A) IS NOT JUSTIFIED IN SUSTAINING A N ADDITION OF RS.19 30 000/- BEING THE PAYMENT MADE T O EASTER MEDICAL SERVICES (EMS) AS UNEXPLAINED CASH PAYMENT UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANTS CASE. II) WITHOUT PREJUDICE TO THE RIGHT TO SEEK WAIVER WITH THE HONBLE CCIT/DG THE APPELLANT DENIES HIMSELF LIABL E TO PAGE 2 OF 4 ITA NO.5 73/BANG/2011 2 BE CHARGED TO INTEREST UNDER SECTION 234A 234B AND 234C OF THE ACT WHICH UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANTS CASE DESERVES TO B E CANCELLED. III) FOR THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING OF THE APPEAL YOUR APPELLANT HU MBLY PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERED AND THE APPELLANT MAY BE AWARDED COSTS IN PROSECUTING THE APPEAL AND ALSO ORDER FOR THE REFUN D OF THE INSTITUTION FEES AS PART OF THE COSTS. 3. THE ASSESSEE ON MERITS HAS CHALLENGED THE ADD ITION OF RS.19 30 000/- ON ACCOUNT OF CASH PAID TO EASTERN M EDICAL SERVICES (EMS). THE ASSESSING OFFICER TREATED THE PAYMENT AS UNEXPLA INED EXPENDITURE FOR THE ASSESSMENT YEAR 2007-08 SINCE THE ASSESSEE WAS NOT ABLE TO EXPLAIN THE SOURCE OF THIS CASH PAYMENT OF RS.19 30 000/-. 4. THE ASSESSEE BEING AGGRIEVED FILED AN APPEAL BE FORE THE FIRST APPELLATE AUTHORITY. 5. THE FIRST APPELLATE AUTHORITY DECIDED THE APPEAL AGAINST THE ASSESSEE. THE APPEAL WAS DECIDED EX-PARTY. THE REA SONS FOR CONFIRMING THE ADDITION ON MERITS ARE STATED AT PARA 3 OF THE IMPU GNED ORDER OF THE CIT(A). 6. THE ASSESSEE BEING AGGRIEVED IS IN APPEAL BEFOR E US. 7. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HO WEVER AN ADJOURNMENT APPLICATION WAS FILED. THE ADJOURNMENT APPLICATION WAS REJECTED AND WE PROCEEDED TO DISPOSE OFF THE MATTER ON MERITS. PAGE 3 OF 4 ITA NO.5 73/BANG/2011 3 8. THE LEARNED DR PRESENT WAS DULY HEARD. 9. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MA TERIAL ON RECORD. THE CIT(A) HAD GIVEN ONLY ONE OPPORTUNITY OF HEARING THAT IS ON 14.3.2011. IT IS STATED BY THE CIT(A) IN PARA 2 OF THE IMPUGNED ORDER THAT THE NOTICE OF HEARING WAS ISSUED ON 24.2.2011 AND W AS DULY SERVED ON THE ASSESSEE ON 26.2.2011. IT IS NOT CLEARLY MENTIONED THAT WHETHER THIS NOTICE OF HEARING IS FOR THE HEARING ON 14.3.2011. BE I T AS IT MAY WE ARE OF THE OPINION THAT ONE OPPORTUNITY OF HEARING WAS NOT SUFF ICIENT. WHEN THE ASSESSEE WAS NOT PRESENT ON THE FIRST HEARING DATE WE FEEL THAT THE FIRST APPELLATE AUTHORITY OUGHT TO HAVE ADJOURNED THE MATT ER AND GRANTED ATLEAST ONE MORE OPPORTUNITY TO ASSESSEE TO REPRESENT HIS CA SE. IT IS SETTLED LAW THAT NOBODY SHOULD BE DENIED A FAIR OPPORTUNITY OF HE ARING AS PER MAXIM AUDI ALTERAM PARTEM . THEREFORE WE RESTORE THE CASE TO THE FILES OF THE CIT(A). THE ASSESSEE SHALL COOPERATE WITH THE FIRST APPELLA TE AUTHORITY IN DISPOSING OFF THE MATTER AND SHALL NOT SEEK UNNECESSARY ADJOUR NMENTS. IT IS ORDERED ACCORDINGLY. 10. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DAY OF FEBRUARY 2012 SD/- SD/- (N K SAINI) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER PAGE 4 OF 4 ITA NO.5 73/BANG/2011 4 COPY TO:- 1. THE REVENUE 2. THE ASSESSEE 3. THE CIT CONC ERNED 4. THE CIT(A) CONCERNED 5. THE DR 6. GF MSP/- BY ORDER ASST. REGISTRAR ITAT BANGALORE.