Sri. S.D. Raddi, Dharwad v. Asst.C.I.T., Hubli

ITA 948/BANG/2014 | 2007-2008
Pronouncement Date: 18-10-2016 | Result: Allowed

Appeal Details

RSA Number 94821114 RSA 2014
Assessee PAN AECPR6185B
Bench Bangalore
Appeal Number ITA 948/BANG/2014
Duration Of Justice 2 year(s) 2 month(s) 27 day(s)
Appellant Sri. S.D. Raddi, Dharwad
Respondent Asst.C.I.T., Hubli
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 18-10-2016
Date Of Final Hearing 21-04-2016
Next Hearing Date 21-04-2016
Assessment Year 2007-2008
Appeal Filed On 21-07-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER ITA NO.948 TO 950/BANG/2014 ASSESSMENT YEARS : 2007-08 TO 2009-10 SHRI S.D. RADDI SRI SAPTAGIRI NIVAS SADHANKERI DHARWAD. PAN: AECPR 6185B VS. THE DY.CIT CIRCLE 2(1) HUBLI. THE ADDL. CIT RANGE 2 HUBLI. THE ITO WARD 2(1) HUBLI. APPELLANT RESPONDENT APPELLANT BY : SHRI ASHOK A. KULKARNI ADVOCATE RESPONDENT BY : SHRI A.R.V. SREENIVASAN JT. CIT(DR) DATE OF HEARING : 25.08.2016 DATE OF PRONOUNCEMENT : 18.10.2016 O R D E R PER SUNIL KUMAR YADAV JUDICIAL MEMBER THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAIN ST THE ORDER OF CIT(APPEALS). SINCE THESE APPEALS WERE HEARD TOGE THER THESE ARE BEING DISPOSED OF THROUGH THIS CONSOLIDATED ORDER. 2. DURING THE COURSE OF HEARING THE LD. COUNSEL FO R THE ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(APPEALS) HAS DISPOSE D OF THESE APPEALS ITA NOS.948 TO 950/BANG/2014 PAGE 2 OF 3 SUMMARILY WITHOUT AFFORDING PROPER OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE LD. DR DID NOT DISPUTE THESE FACTS. 3. THOUGH OUR ATTENTION WAS INVITED TO THE OPENING PART OF THE CIT(APPEALS) ORDER IN WHICH HE HAS RECORDED THE PRE SENCE OF THE ASSESSEE BUT IN THE BODY OF THE ORDER HE HAS MENT IONED AT NUMBER OF PLACES THAT DESPITE SUFFICIENT OPPORTUNITIES TO THE ASSESSEE NO DETAILS WERE FILED IN SUPPORT OF HIS CLAIM. SINCE THESE APPEALS WERE NOT DISPOSED OF BY THE CIT(APPEALS) AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WE ARE OF THE VIEW THAT THE ORDER OF CIT( APPEALS) BE SET ASIDE AND MATTER BE RESTORED TO HIS FILE TO READJUDICATE THE APPEAL AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. WE ORDER ACCORDINGLY. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF OCTOBER 2016. SD/- SD/- ( A.K. GARODIA ) (SUNIL KUMAR YA DAV ) ACCOUNTANT MEMBER JUDIC IAL MEMBER BANGALORE DATED THE 18 TH OCTOBER 2016. /D S/ ITA NOS.948 TO 950/BANG/2014 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENTS 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.