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

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ITA 852/BANG/2019Status: DisposedITAT Bangalore26 August 2019AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the disputed issue to the file of the CIT(Appeals) to adjudicate afresh. The assessee was granted a reasonable opportunity of hearing and directed to cooperate.

What were the facts?

The assessee's appeal against an ex-parte order by the CIT(Appeals) was heard. The CIT(Appeals) had passed the order as the assessee failed to appear for multiple hearings.

What were the issues?

Whether the CIT(Appeals) order was justified without providing adequate opportunity to the assessee. The need to ensure principles of natural justice are followed.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE

Before: SHRI A.K. GARODIA & SHRI PAVAN KUMAR GADALE

For Appellant: Ms. Preethi S Patel, Advocate
For Respondent: Dr. S. Palani Kumar, Addl. CIT (D.R)
Hearing: 23.07.2019Pronounced: 26.08.2019

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

1.

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 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.

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