M/S SOUTHERN HILLS DEVELOPERS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(3), BANGALORE

PER SHRI PAVAN KUMAR GADALE, JM :

The assessee has filed an appeal against the order of learned Commissioner of Income Tax (Appeals)-6, Bangalore passed under Section 143(3) and 250 of the Income Tax Act, 1961. 2. The assessee has raised the following grounds of appeal :

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3 ITA No.1246/Bang/2018 3. The brief facts of the case are that the assessee is engaged in engineering contracts and real estate development and filed the Return of Income electronically for the Assessment Year 2010-11 on 7.09.2010 with total income NIL. Subsequently, filed Revised Return with loss of Rs.3,54,81,014 and the Return of Income was processed under Section 143(1) and Notice under Section 143(2) and 142(1) were issued. The Assessing Officer found irregularities in the Revised Return filed. On verification made addition of unexplained income from projects and also disallowed financial charges, other expenses and assessed the total income of Rs.4,10,57,956 and passed the order under Section 143(3) Dt.26.3.2013. Aggrieved by the order of A.O., the assessee filed an appeal with the CIT(Appeals). In the appellate proceedings, the learned CIT(Appeals) has issued notice of hearing to the assessee on the various dates referred at page 2 of the CIT(Appeals) order and there was no compliance, CIT(Appeals) came to a conclusion that the assessee is not interested in prosecuting the appeals and partly allowed the appeal. Aggrieved by the order of CIT(Appeals), the assessee has filed an appeal with the Tribunal. 4. At the time of hearing, the learned AR submitted that the CIT(A) has erred in confirming the action of Assessing Officer and the assessee could not attend the case for various reasons and further there is no adjudication of case on merits and prayed for one more opportunity of hearing be provided before the appellate authority. Contra, the learned DR objected to the submissions of the learned AR as the assessee was provided sufficient opportunities for hearing before the appellate authority and referred to the CIT(A) order dated 27/02/2018 and prayed that the assessee’s appeal be dismissed.

4 ITA No.1246/Bang/2018 5. We heard rival submissions and perused the material on record. The learned AR submitted that the assessee could not appear for hearing due to various reasons. Whereas the learned DR has vehemently objected mentioning that the assessee was provided with sufficient opportunities. We find from the order of CIT (Appeals) that the assessee was provided sufficient opportunities of hearing though notice issued by the appellate authority on 18.11.2015, 20.5.2016, 13.7.2016, 9.12.2016, 2.2.2017 and final opportunity on 12.1.2018.

5 ITA No.1246/Bang/2018 assessee shall also cooperate in submitting the information as expeditiously for early disposal of the appeal and we order accordingly. 7. In the result, the assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 22nd July, 2019. Sd/- Sd/- (B.R. BASKARAN) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.07.2019. *Reddy GP Copy to

By order

Assistant Registrar Income-tax Appellate Tribunal Bangalore

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