Smt. Raj Rani, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 117/ASR/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0782 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Assessee Lawyers: J P BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC). BEFORE SH. A.D. JAIN, JUDICIAL MEMBER ITA NO.117(ASR)/2016 ASSESSMENT YEAR:2006-07 PAN:AEBPR4136B SMT. RAJ RANI VS. INCOME TAX OFFICER, W/O S. BALDEV SINGH, WARD 4(3), CHOWK MEHTA, DISTT. AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.J.P. BHATIA, ADVOCATE RESPONDENT BY: SH. S.S. KANWAL, DR DATE OF HEARING: 02/05/2016 DATE OF PRONOUNCEMENT: 02/05/2016 ORDER THIS IS THE ASSESSEES APPEAL FOR THE ASSESSMENT Y EAR 2006-07 AGAINST THE ORDER DATED 03.11.2015, PASSED BY THE LD. CIT(A), DISMISSING THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ORDER OF THE LD. CIT(A) DISMISSING THE APP EAL ON THE GROUND OF NON-PROSECUTION IS TOTALLY ERRONEOUS AND MISCONCEI VED. THE LD. COUNSEL FOR THE ASSESSEE FURTHER ARGUED THAT IT IS OBLIGATO RY ON THE PART OF THE LD. CIT(A) TO PASS A SPEAKING ORDER DISCUSSING THE MERI TS OF THE CASE AND THE ISSUES RAISED BY THE ASSESSEE, WHICH HAS NOT BEEN D ONE IN THE PRESENT ITA NO.117(ASR)/2016 ASSESSMENT YEAR: 2006-07 2 CASE. HE ACCORDINGLY, REQUESTED THAT THE IMPUGNED O RDER OF THE LD. CIT(A) MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) WIT H THE DIRECTION TO DISPOSE OF THE APPEAL OF THE ASSESSEE AFRESH, IN ACCORDANCE WITH LAW. TO SUPPORT HIS CASE, THE LD. CIT(A) PLACED RELIANCE ON THE FOL LOWING DECISIONS: I) GUJARAT THEMIS BIOSYN LTD. VS. JT. CIT, 74 IT D 339 (AHD.) II) MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX, 35 CCH 0022 (DEL. TRI B.) 3. THE LD. DR, ON THE OTHER HAND, PLACED RELIANCE O N THE IMPUGNED ORDER. 4. I HAVE HEARD THE RIVAL CONTENTIONS AND HAVE PERU SED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER, DISMISSING THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. I CONCUR WITH THE CONTENTIONS OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE LD. CIT(A) SHOULD NOT HAVE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION BUT SHOULD HAVE PASSED A WELL REASONED AND SPEAKING ORDER DISCUSSING THE MERITS OF THE CASE. RELIANCE PLACED BY THE LD. COUNSEL FOR THE ASSESSEE IN THE CASES OF GUJARAT THEMIS BIOSYN LTD. VS. JCIT (SUPRA) AND MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. VS. DCIT (SUPRA), FULLY SUPPORTS THE CASE OF THE ASSESSEE. ACCORDINGLY, I REMIT THIS MATTER TO THE FILE OF LEARNED CIT(A), TO BE DECIDED IN ACCORDANCE WITH LAW, ON AFFORDING ITA NO.117(ASR)/2016 ASSESSMENT YEAR: 2006-07 3 ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL, NO DOUBT, CO-OPERATE IN THE FRESH PROCEEDINGS BEFORE T HE LD. CIT(A). 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE AP PEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/05/ 2016. SD/- (A.D. JAIN) JUDICIAL MEMBER /SKR/ DATED: 02/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SMT. RAJ RANI, AMRITSAR. 2. THE ITO, WARD 4(3), AMRITSAR. 3. THE CIT(A), AMRITSAR. 4. THE CIT, AMRITSAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.