Income Tax Appellate Tribunal - Panji
Omkar Credit Souharda Sahakari ... vs Ito, Ward - 2, Karwar on 15 November, 2021
आयकर अपीऱीय अधिकरण न्यायपीठ पणजी में ।
IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI
(Through Virtual Court)
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
आयकर अपीऱ सं. / ITA No.71/PAN/2018
नििाारण वषा / Assessment Year : 2012-13
Omkar Credit Souharda Sahakari Niyamita,
Anantha Complex, Bastipete,
Kumta - 581343
PAN : AAAAO2085N
.......अऩीऱाथी / Appellant
बिाम / V/s.
Income Tax Officer,
Ward - 2, Karwar
......प्रत्यथी / Respondent
Assessee by : Shri Parameshwar Bhat
Revenue by : Shri Sourabh Nayak
सुनवाई की तारीख / Date of Hearing : 12-11-2021
घोषणा की तारीख / Date of Pronouncement : 15-11-2021
आदे श / ORDER
PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 01-12-2017 passed by the Commissioner of Income Tax (Appeals)-10, Bengaluru ['CIT(A)'] for assessment year 2012-13.
2ITA No. 71/PAN/2018, A.Y. 2012-13
2. At the outset, the ld. AR submitted that the order passed by the ld. CIT(A) is an ex-parte order basing on statement of facts and grounds of appeal as per Form-35 and contended no consideration was given to merits of the case. The ld. AR prayed that one final opportunity may be provided to the assessee so that the matter may be discussed and represented on merits before the ld. CIT(A) and restore the file to ld. CIT(A).
3. On the other hand, the Ld. DR submitted that once the appeal is decided as per material available on record, there was no need for the assessee to again go back to the file of ld. CIT(A) in view of reasonable opportunity given by the ld. CIT(A).
4. We have perused the case record and heard the rival contentions and also have given thoughtful consideration to the order passed by the ld. CIT(A). We find that it is an ex-parte order where rights and liabilities of the assessee were not adjudicated upon. Since there was no appearance on record by the assessee and order of ld. CIT(A) was based only on i.e. statement of facts, grounds of appeal filed by the assessee and the assessment order, in our opinion, the assessee should be given one final opportunity to defend its case through proper documentary evidences. In the interest of justice, we therefore, set aside the order of ld. CIT(A) and restore the matter to the file of AO for adjudication to decide the claims after providing reasonable opportunity of hearing to the assessee and at the same time, the assessee is directed to present itself through its representative before the AO immediately on receipt of this order to represent its case on merits.
3ITA No. 71/PAN/2018, A.Y. 2012-13
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15th November, 2021.
Sd/- Sd/-
(Inturi Rama Rao) (S.S. Viswanethra Ravi)
ACCOUNTANT MEMBER JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक / Dated : 15th November, 2021. RK आदे श की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The CIT(A)-10, Bengaluru
4. The Pr. CIT, Mangalore
5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩणजी, / DR, ITAT, Panaji.
6. गार्ड फ़ाइऱ / Guard File.
//सत्यावऩत प्रतत// True Copy// आदे शानुसार / BY ORDER, तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩण ु े / ITAT, Pune