THE GENERAL SECRETARY,MYSORE vs. THE INCOME TAX OFFICER TDS WARD, MYSORE

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ITA 1378/BANG/2018Status: DisposedITAT Bangalore09 May 2019AY 2003-044 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there were reasonable causes for the assessees' non-appearance before the CIT(A). Therefore, the ex-parte orders were set aside and the appeals were restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessees did not appear before the CIT(A) on the hearing dates due to receiving notices after the hearing dates or the delay in filing appeals not being condoned. This led to ex-parte orders being passed by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without affording adequate opportunity of being heard to the assessees, and whether the reasons for non-appearance constituted reasonable cause.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH : BANGALORE

Before: SHRI B.R BASKARAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Bharath L, C.A
For Respondent: Smt. Swapna Das, JCIT
Hearing: 09.05.2019

All these appeals were heard together as the preliminary plea of the assessees herein is identical in nature. Accordingly, for the sake of convenience, these appeals are being disposed of by this common order.

2.

The issue contested herein is related to the demand raised on these assessees u/s 201(1) and 201(1A) of the Act during the years under consideration.

3.

At the outset, the Ld A.R submitted that the Ld CIT(A) has passed the orders ex-parte in all these cases on the reasoning that the assessees did not appear before him on the hearing date. He submitted that the assessees have received notice of hearing only after expiry the date of hearing fixed by Ld CIT(A). He submitted that the hearing of M/s BGS Apollo Hospital was fixed on 18-12- 2017 by Ld CIT(A), but the assessee has received the notice of hearing only on 19-12-2017. Accordingly the assessee filed a letter before Ld CIT(A) seeking adjournment of hearing. However, the Ld CIT(A) chose to pass the impugned orders dismissing the appeals of the assessee cited above.

4.

In respect of appeal filed by Shri Adichunchanagiri Mahasamsthana Math, the Ld A.R submitted that the Ld CIT(A) has passed ex-parte order dismissing the appeal refusing to condone the delay of 15 days. The Ld A.R submitted that the assessee did not get opportunity to represent its case before him.

5.

Accordingly the Ld A.R submitted that the assessees herein are ready to co-operate with the Ld CIT(A) in adjudicating the appeals filed before him and the non-appearance before him was for reasons beyond the control of assessees. Accordingly he prayed that these appeals may be restored to the file of Ld CIT(A).

6.

We heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, we are of the view that there was reasonable cause for the assessees for not appearing before Ld CIT(A). Accordingly, we are of the view that all the issues contested in these appeals need to be restored to the file of Ld CIT(A) for adjudicating them afresh after affording adequate opportunity of being heard to the assessee. Accordingly, we set aside the orders passed by Ld CIT(A) in all these appeals and restore all the issues to his file. After affording adequate opportunity of being heard, the Ld CIT(A) may dispose of the appeals in accordance with the law.

7.

In the result, all the appeals of the assessee are treated as allowed for statistical purposes.

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