Shri Vinodkumar Rambilas Agrawal, Amaravati V. Income Tax Officer Ward 1, Amaravati

ITA 111/NAG/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93380 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 02-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R V LOYA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO. 111/NAG/2013 ASS ESSMENT YEAR : 200 6-07. SHRI VINODKUMAR RAMBILAS AGRAWAL, THE INCOME-TAX OFFICER, C/O SANTOSH GUMS, PIMPALKAR MARG, V/S. WARD-1, AMRAVATI. PARATWADA. APPELLANT. RESPONDENT. APPELLANT BY : SHRI R.V. LOYA. RESPONDENT BY : S HRI P.R. MANE. DATE OF HEARING - 23-04-2015 DATE OF ORDER 8 TH MAY, 2015. O R D E R PER SHRI MUKUL K. SHRAWAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATING FROM THE ORDER OF LEARNED CIT(APPEALS) DATED 09-01-2013. 2. AS PER THE GROUNDS OF APPEAL, ALTHOUGH THE APPEL LANT HAD RAISED FEW GROUNDS PERTAINING TO THE ADDITIONS MADE BUT IN GRO UND NO.2 IT WAS AGITATED THAT THE LEARNED CIT(APPEALS) WAS NOT JUSTIFIED IN PASSIN G THE EXPARTE ORDER. 3. THE LEARNED A.R., MR. R.V. LOYA APPEARED AND VEH EMENTLY PLEADED THAT THIS APPEAL WAS DECIDED IN A HASTE BY LEARNED CIT(APPEAL S) WHILE CAMPING AT NAGPUR 2 WITHOUT GRANTING A REASONABLE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. THE LEARNED A.R. HAS ALSO PLEADED THAT THE ASSESSEE WAS HAVING SUFFICIENT DETAILS OF AGRICULTURAL ACTIVITIES ALONG WITH THE DETAILS OF A GRICULTURAL INCOME TO SUBSTANTIATE THE INCOME DECLARED. HE HAS ALSO PLEADED THAT IF AN OPPORTUNITY SHALL BE GRANTED THEN THE ASSESSEE HAS EVERY HOPE OF SUCCESS. 4. ON THE OTHER HAND, FROM THE SIDE OF THE REVENUE, LEARNED D.R. MR. P.R. MANE PLEADED THAT A DEFAULTER OF A NOTICE OF HEARIN G SHOULD NOT DESERVE ANY SYMPATHY. THE LEARNED D.R. HAS REQUESTED TO AFFIRM THE DECISION OF THE FIRST APPELLATE AUTHORITY. 5. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES A ND AFTER CONSIDERING THE RECORDS OF THE CASE, WE ARE OF THE VIEW THAT THIS ASSESSEE DESERVES AN OPPORTUNITY OF HEARING BEFORE THE LEARNED CIT(APPEA LS). THE ADMITTED FACTUAL POSITION IS THAT THE LEARNED CIT(APPEALS) HAS NOT D ECIDED THIS APPEAL ON MERITS. IN OUR CONSIDERED OPINION, AS PER THE PROVISIONS OF SE CTION 250(6) THE ORDER OF THE CIT(APPEALS) DISPOSING OF THE APPEAL SHALL IN WRITI NG AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. SINCE THIS ORDER IS SILENT ON THE MERITS OF THE CASE, HENCE WE DEEM IT PROPER AS ALSO JUSTIFIABLE TO RESTORE THE ISSUE BACK TO THE FILE OF LEARNED CIT(APPEALS) TO BE DECIDED ON MERITS IN TERMS OF THE PROVISIONS AS REF ERRED HEREIN ABOVE. THEREFORE, WE HEREBY DIRECT THIS ASSESSEE TO EITHER PRESENT H IMSELF/ITSELF OR THROUGH THE AUTHORIZED REPRESENTATIVE WITHIN 30 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL BEFORE THE LEARNED CIT(APPEALS) SUO MOTO WITHOUT WA ITING FOR ANY FORMAL NOTICE OF HEARING AND TAKE ALL NECESSARY STEPS TO GET THIS APPEAL FINALIZED AT AN EARLY DATE. 3 HOWEVER, THE REVENUE AUTHORITIES ARE AT LIBERTY TO ADOPT DUE LEGAL RECOURSE AS PRESCRIBED UNDER THE I.T. ACT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH MAY, 2015. SD/- SD/- (SHAMIM YAHYA) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER. NAGPUR, DATED: 8 TH MAY, 2015. COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY BY ORDER ASSISTANT REGISTRAR, WAKODE ITAT, NAG PUR