Samast Gurjar Sagar Gnati, Bhavnath, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(1), JUNAGADH

ITA 109/RJT/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1266 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER [CONDUCTED THROU GH E - COURT AT AHMEDABAD] SAMAST GURJ AR SAGAR GYATI BHAVNATH, TAL. JU NAGADH, DIST, JUNAGADH PAN: AAKTS2003D (APPELLANT) VS THE ITO, WARD - 1(1), JUNAGADH (RESPONDENT) REVENUE BY : S H RI C.S. ANJARIA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 01 - 06 - 2 016 DATE OF PRONOUNCEMENT : 07 - 06 - 2 016 / ORDER P ER : S. S. GODAR A , JUDICIAL MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2010 - 11 , AR ISES FROM ORDER OF THE CIT(A) - IV, RAJKOT DATED 12 - 09 - 2013 IN APPEAL NO. CIT(A) - I T A NO . 109 / RJT /20 14 A SSESSMENT YEAR 2010 - 11 I.T.A NO. 109 /RJT /20 14 A.Y. 2010 - 11 PAGE NO SAMAST GURJAR SAGAR GYATI BHAVNATH VS. ITO 2 IV / 0 183/13 - 14 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. CASE CALLED TWICE. NONE APPE ARS AT ASSESSEE S BEHEST. LD. AUTHORIZED R EPRESENTATIVE HAS FILED A LETTER DATED 31 - 05 - 2016 THAT HE IS NOT INTERESTED IN GETTING THIS APPEAL DISPOSED OFF THROUGH E - COURT. A PERUSAL OF THE CASE FILE REVEALS THAT ASSESSEE S MAIN GR IEVANCE IN THE LOWER APPEAL CHALLENGED ASSESSING OFFICER S ACTION IN DISALLOWING EXPENSE S OF RS. 1,18,311/ - AND AN ADDITION OF CORPUS FUND OF RS. 6,50,180/ - MADE IN ASSESSMENT ORDER DATED 28 - 03 - 2013. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO ASS ESSEE S ADJOURNMENT PETITION AND REVENUE S ARGUMENTS SUPPORTING THE LOWER APPELLATE ORDER. IT IS EVIDENT TO US THAT THE CIT(A) HAS PASSED THE LOWER APPELLATE ORDER BY OBSERVING THA T ASSESSEE S APPEAL SUFFERED FROM 51 DAYS DELAY. HE DOES NOT APPEAR TO HA VE ISSUED / SERVED ANY NOTICE OF HEARING TO THE ASSESSEE. LD. DEPARTMENTAL R EPRESENTATIVE FAILS TO REBUT THIS FA C TUAL POSITION. WE ACCORDINGLY DIRECT THE CIT(A) TO RE - ADJUDICATE ASSESSEE S APPEAL AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING. IT S HALL BE OPEN TO THE ASSESSEE TO FILE A CONDONA T I ON PETITION EXPLAINING THE REASONABLE CAUSE OF THE ABOVE STA T ED DELAY OF 51 DAYS, IF FOUND TO BE CORRECT. THIS APPEAL IS SET ASIDE TO THE CIT(A). I.T.A NO. 109 /RJT /20 14 A.Y. 2010 - 11 PAGE NO SAMAST GURJAR SAGAR GYATI BHAVNATH VS. ITO 3 4. THIS ASESSEE S APPEAL SUCCEEDS FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 07 - 06 - 201 6 SD/ - SD/ - (MANISH BORAD ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 07 /06 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT