HYAGREEVA HOTELS & RESORTS PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

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ITA 2896/BANG/2017Status: DisposedITAT Bangalore24 July 2019AY 2010-115 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the right to be heard cannot be denied to the assessee. Therefore, the appeal was set aside and remanded back to the CIT(A) for a fresh decision on merits, subject to the assessee paying a cost of Rs. 5000/-.

What were the facts?

The assessee failed to appear before the CIT(A) despite notices, leading the CIT(A) to decide the issue based on the Assessing Officer's observations. The assessee then requested an opportunity to represent its case before the CIT(A).

What were the issues?

Whether the assessee should be granted a second opportunity to present its case before the CIT(A) after failing to appear earlier. Whether the reassessment under Section 148 was valid beyond four years when a Section 143(3) assessment was made.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 36(1)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT BEENA PILLAI, JUDICAL MEMBER

For Appellant: Shri Deepesh Wagle, CA

PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 22/11/2017 passed by Ld.CIT(A)-3, Bengaluru for assessment year 2010-11 on following grounds of appeal:

1.

(B)/2017 2 The order of the learned Assessing Officer in so 1. far as it is against the appellant, is opposed to law, equity, weight of evidence, probabilities, facts and circumstances of the case. The Assessing Officer is not justified in 'opening 2. the file of the assessee u/s 148 beyond a period of four years where an assessment under sub- section (3) of section 143 has been made for the relevant assessment year. The Learned Assessing Officer is not justified in 3. making a disallowance of Rs 1,08,30,193/- u/s 36(1)(iii) of the Income Tax Act, 1961 under the facts and in the circumstances of the Appellant's case. The Assessing Officer has not considered the 4. valid explanation and case laws  given by your Appellant in this regard.

It is respectfully submitted that we may be permitted to add, delete and / or put forward any other grounds and fact of appeal and other related points at the time of hearing.

3.

It has been submitted that assessee neither appeared nor filed any details/submissions before Ld.CIT (A) despite notices being issued. 3.1 Ld. CIT (A) therefore decided the issue based upon the observations of Ld. AO.

4.

Assessee is now submitting before us that and opportunity may be granted to represent its case before Ld.CIT (A). 4.1 Ld.Sr.DR objected to the same and submitted that despite sufficient opportunity, assessee has failed to appear before Ld. CIT (A) to defend the additions made by Ld.AO. It has been submitted that assessee do not deserves an opportunity of being heard for the 2nd time under such circumstances. (B)/2017 3 5. We have perused submissions advanced by both sides in the light of the records placed before us. 5.1 Ld. AR admitted to the fact that assessee failed to appear before Ld. CIT (A) to represent its case. However the right of being heard cannot be denied to assessee. We are therefore of considered opinion to set aside the issue back to Ld. CIT (A) subject to cost of Rs. 5000/-payable by assessee. Assessee is directed to pay the cost to Karnataka Chief Minister’s Relief Fund. Upon filing the proof of cost having deposited in along with affidavit, the ld.CIT (A) is directed to issue notice of hearing to assessee. Assessee shall then file all requisite details in support of its claim which shall be verified by Ld. CIT (A) in accordance with law and decide the issue on merits by passing the speaking order. With the aforestated direction, we set aside appeal back to ld. CIT(A). Accordingly ground raised

by assessee stands allowed for statistical purposes.

5. In the result appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 24-07-2019.

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