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Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE
Before: SHRI A.K. GARODIA & SHRI PAVAN KUMAR GADALE
O R D E R PER SHRI PAVAN KUMAR GADALE, J.M. : These are the appeals filed by the assessee against different orders of Commissioner of Income Tax (Appeals), Bangalore for the Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12.Whereas for the Assessment Year 2010-11, 2 to 1822/Bang/2017 two appeals have been filed against the order under Section 143(3) r.w.s. 153A of the Income Tax Act, 1961 ('the Act') and order under Section 143(3) r.w.s. 153A and 263 of the Act.
The above appeals were heard by the co-ordinate Bench of Tribunal on 8.11.2017 and since there was difference of opinion, Hon’ble Vice-president as a Third Member was appointed under the provisions of Section 255(4) of the Act. The Hon'ble Third Member heard the submissions of the learned Authorized Representative and learned Departmental Representative and perused the decisions of Hon'ble Accountant Member and Hon'ble Judicial Member and dealt on the facts, and circumstances of the case and has made observations in order dt21-08- 2019 at page 13 para 18 to 20 which is read as under :
The learned Authorized Representative prayed that the matter be restored to the file of CIT(Appeals). Contra the learned Departmental Representative submitted that the assessee has filed an Affidavit in the course of hearing in respect of non-disposal of any immovable properties during the appellate proceedings and emphasized for the directions. We consider it appropriate to refer to the Affidavit filed by the assessee which is read as under:
We heard the rival submissions and perused the material on record. Prima facie, the Hon'ble Third member has agreed with the decision of Honble Judicial Member of providing opportunity to the assessee by setting aside to the file of CIT (Appeals). We considering the Hon’ble Third Member view and the Affidavit filed by the assessee, set aside the order of the CIT(Appeals) and restore the entire disputed issues to the file of CIT(Appeals) to adjudicate afresh considering the material on record and to provide adequate opportunity of hearing to the assessee
5 to 1822/Bang/2017 and the assessee shall co-operate in submitting the information for early disposal of appeals and allow the grounds of appeal of the assessee for statistical purposes.
5. Similarly, for the Assessment Years 2009-10 and 2010-11, the decision held by us in the above Para 6 shall also apply to these appeals. Accordingly, the orders of CIT (Appeals) are set aside and restore the entire disputed issues to the file of CIT (Appeals) to adjudicate afresh and shall provide adequate opportunity of hearing to the assessee. Further the assessee shall co-operate in submitting the information for early disposal of appeals and allow grounds of appeal of assessee for statistical purposes.
6. In the result, the assessee appeals are allowed for statistical purposes.
Order pronounced in the open court on 17.01.2020.