SHRI GAJANAN RATAN CHOUDHARI,VIJAYAPUR vs. INCOME TAX OFFICER- WARD - 1, BIJAPUR

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.852/Bang/2019 (Assessment Year: 2013-14) Shri Gajanan Ratna Choudhari, Vs. Income Tax Officer, C/o Ratna Palace, Ward-1, Bijapur. Near Sholapur Bye-Pass Road, Sholapur Road, Vijayapur-586 101 PAN: AEZPC 3089E (Appellant) (Respondent)

Assessee By: Ms. Preethi S Patel, Advocate. Revenue By: Dr. S. Palani Kumar, Addl. CIT (D.R)

Date of Hearing : 23.07.2019 Date of Pronouncement : 26.08.2019

O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assessee has filed an appeal against the order of learned Commissioner of Income Tax (Appeals), Belagavi passed under Section 144 and 250 of the Income Tax Act, 1961. 2. The learned Authorised Representative submitted that the CIT(Appeals) has passed exparte order and prayed that the assessee could not attend the hearing proceedings and prayed for an opportunity to represent the case along with the substantive

2 ITA No.852/Bang/2019 evidence in support of the Return of Income filed. Contra, the ld. DR supported the orders of CIT(Appeals). 3. We heard the rival contentions and perused the material on record. The learned Authorised Representative’s contention that the CIT(Appeals) has passed exparte order as none appeared on behalf of the assessee nor adjournment petition was filed. On perusal of the order of the CIT(Appeals) at para 4, we found that the assessee’s case was posted for hearing on 27.12.2018, 22.01.2019 & 5.02.2019, none appeared on the stipulated dates or any submissions were filed. Further on perusal of the assessment order, we found that there was survey operation and the case was taken up for scrutiny and assessed the total income of Rs.10,74,350. The fact remains that the assessee choses not to appear in the appellate proceedings though the CIT(Appeals) has provided adequate opportunities of hearing. The learned Authorised Representative could not explain the reasons for non- appearance. We considering the principle of natural justice, are of the opinion that there must be various reasons for the assessee for non-appearance and by delaying the proceedings, the assessee shall not gain any benefit and according to meet the ends of justice, we restore the entire disputed issue to the file of CIT(Appeals) to adjudicate afresh on merits and provide reasonable opportunity of hearing to the assessee and further the assessee shall co-operate in submitting the information for early disposal of the appeal. Accordingly, the grounds of appeal of the assessee are allowed for statistical purposes.

3 ITA No.852/Bang/2019 4. In the result, the appeal is treated as allowed for statistical purposes. Order pronounced in the open court on 26th Aug., 2019. Sd/- Sd/- (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.08.2019. *Reddy GP Copy to 1. The appellant 2. The Respondent 3. CIT (A) 4. Pr. CIT 5. DR, ITAT, Bangalore. 6. Guard File By order

Assistant Registrar Income-tax Appellate Tribunal Bangalore