Shri. K.Rajendran, Bangalore v. Income-Tax Officer, Bangalore

ITA 929/BANG/2016 | 2008-2009
Pronouncement Date: 07-10-2016 | Result: Allowed

Appeal Details

RSA Number 92921114 RSA 2016
Assessee PAN ABLPR5517K
Bench Bangalore
Appeal Number ITA 929/BANG/2016
Duration Of Justice 5 month(s) 1 day(s)
Appellant Shri. K.Rajendran, Bangalore
Respondent Income-Tax Officer, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 07-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 07-10-2016
Assessment Year 2008-2009
Appeal Filed On 06-05-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A.K. GARODIA ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO JUDICIAL MEMBER ITA NO.929/BANG/2016 ASSESSMENT YEAR : 2008-09 SHRI K. RAJENDRA PROP. OM ENGINEERING WORKS NO.360 11 TH MAIN 3 RD STAGE 1 ST BLOCK MANJUNATHANAGAR BENGALURU 560 066. PAN: ABLPR 5517K VS. THE INCOME TAX OFFICER WARD 8(3) BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI SHREEHARI KUTSA CA RESPONDENT BY : SHRI A.R.V. SREENIVASAN JT. CIT(DR) DATE OF HEARING : 04.10.2016 DATE OF PRONOUNCEMENT : 07.10.2016 O R D E R PER A.K. GARODIA ACCOUNTANT MEMBER THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS)-II BANGALORE DATED 7.3.2016 FOR THE ASSE SSMENT YEAR 2008-09. 2. AT THE VERY OUTSET IT WAS SUBMITTED BY THE LD. AR OF ASSESSEE THAT THE IMPUGNED ORDER OF LD. CIT (APPEALS) IS AN EX PARTE ORDER QUA THE ASSESSEE. A QUERY WAS RAISED BY THE BENCH AS TO WH AT WERE THE REASONS FOR WHICH NO COMPLIANCE WAS MADE BEFORE THE LD. CIT (APPEALS). IN REPLY IT WAS SUBMITTED BY THE LD. AR OF ASSESSEE THAT THE AS SESSEE WAS SICK DURING ITA NO.929/BANG/2016 PAGE 2 OF 3 THE RELEVANT PERIOD AND FOR THIS REASON NO PROPER COMPLIANCE COULD BE MADE BEFORE THE CIT(APPEALS) ALTHOUGH ON TWO DATES I.E. ON 12.1.2016 AND 28.1.2016 SHRI BALRAM R. RAO ADVOCATE AND LD. AR OF ASSESSEE APPEARED BEFORE THE LD. CIT(APPEALS) AND SOUGHT ADJOURNMENT WHICH WAS GRANTED BY THE LD. CIT(APPEALS) ALSO BUT BECAUSE OF THE ILLNES S OF THE ASSESSEE NO PROPER COMPLIANCE COULD BE MADE. HE SUBMITTED THA T UNDER THESE FACTS IN THE INTEREST OF JUSTICE THE MATTER MAY BE RESTORED BACK TO THE FILE OF LD. CIT (APPEALS) FOR FRESH DECISION AND IF THIS IS DONE H E UNDERTAKES THAT NOW PROPER COMPLIANCE WILL BE MADE BEFORE THE CIT (APPE ALS). 3. THE LD. DR OF REVENUE SUBMITTED THAT VARIOUS OPP ORTUNITIES WERE PROVIDED BY THE CIT (APPEALS) AND THEREFORE THE AS SESSEE DOES NOT DESERVE ANY MORE OPPORTUNITY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FAC TS OF THE CASE AND WE FIND THAT ALTHOUGH SEVERAL OPPORTUNITIES WERE PR OVIDED BY THE LD. CIT(APPEALS) THIS IS THE SUBMISSION BEFORE US THAT BECAUSE OF THE ILLNESS OF THE ASSESSEE NO PROPER COMPLIANCE COULD BE MADE BE FORE THE CIT(APPEALS) AND UNDERTAKING HAS BEEN GIVEN BY LD. AR OF ASSESSEE BEFORE US THAT IF THE MATTER IS RESTORED BACK TO TH E CIT(APPEALS) PROPER COMPLIANCE WILL BE MADE AND UNDER THESE FACTS AND I N THE INTEREST OF JUSTICE WE FEEL IT PROPER TO RESTORE BACK THE MATT ER TO THE FILE OF LD. CIT(APPEALS) FOR FRESH DECISION. ACCORDINGLY WE S ET ASIDE THE ORDER OF LD. CIT (APPEALS) AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR FRESH ITA NO.929/BANG/2016 PAGE 3 OF 3 DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BE ING HEARD TO BOTH SIDES AND ASSESSEE IS ALSO DIRECTED THAT HE SHOULD NOW MA KE PROPER COMPLIANCE BEFORE THE CIT (APPEALS). 5. IN VIEW OF OUR ABOVE DECISION THE GROUNDWISE AD JUDICATION OF THE APPEAL IS NOT CALLED FOR AND WE DO NOT MAKE ANY COM MENT ON THE MERITS OF THE CASE. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DAY OF OCTOBER 2016 SD/- SD/- (VIJAY PAL RAO ) ( A.K. GARODIA ) JUDICIAL MEMBER ACCOU NTANT MEMBER BANGALORE DATED THE 07 TH OCTOBER 2016. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.