M/s Siddhi Vinayak Containers, Solan V. ITO, Baddi

ITA 1189/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6686 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA SR DR
• Assessee Lawyers: T N SINGLACA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER ./ ITA NO. 1189/CHD/2018 / ASSESSMENT YEAR : 2012-13 M/S SIDDHI VINAYAK CONTAINERS VILLAGE-CHUNDRI, KISHANPURA, TEHSIL-NALAGARH, DISTT.SOLAN. VS THE ITO, BADDI. ./ PAN NO: ABGFS5294R / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI T.N.SINGLA,C.A. # ! ' / REVENUE BY : SMT. CHANDERKANTA, SR.DR $ % ! &/ DATE OF HEARING : 23.01.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 28.02.2019 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 18.07.2018 OF CIT(A), SHIMLA PERTAINING TO 2012-13 ASSESSMENT YEARS ON VARIOUS GROUNDS ON MERIT INCLUDING GROUND NO. 1 AND RESIDUARY GROUND NO. 7 WHICH READS AS UNDER : 1. THAT THE ORDER OF LD. CIT(A) IS BADE, AGAINST T HE FACTS AND LAW. 7. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR WITHDRAW ANY GROUNDS OF APPEAL BEFORE THE FINAL HEARING. 2. THE LD. AR AT THE TIME OF HEARING HAD MOVED AN APPLICATION SEEKING TIM E IN ORDER TO PLACE PAPER BOOK. DETAILS WERE SOUGHT FROM TH E ASSESSEE WHO HAD SHIFTED ADDRESS FROM DISTRICT SOLAN IN HIMACHAL PRADESH TO JAIPUR IN RAJASTHAN. THE SR.DR POINTED OUT THAT IT WAS AN EX-PAR TE ORDER WHERE THE ASSESSEE HAD FAILED TO AVAIL OF AN OPPORTUNITY. THE LD. AR S UBMITTING THAT BEFORE THE CIT(A) ALSO PROBABLY FOR THIS VERY REASON, THER E WAS NON- PARTICIPATION. ACCORDINGLY, THE REQUEST FOR TIME WAS WITHDR AWN AND A PRAYER FOR REMAND WAS MADE. A PERUSAL OF THE RECORD SHOWS THA T ON THE VARIOUS DATES FIXED FOR HEARING BEFORE THE CIT(A), THE ASSESSEE RE MAINED UNREPRESENTED AND INFACT NOTICES SENT ALSO RETURNED B ACK WITH THE COMMENTS ITA /1189/CHD//2018 A.Y.2012-13 PAGE 2 OF 2 COMPANY NOT FOUND. IT IS SEEN THAT THE ADDRESS AS A VAILABLE BEFORE THE CIT(A) WAS AS UNDER : M/S SIDDHI VINAYAK CONTAINERS VILLAGE-CHUNDRI, KISHANPURA, TEHSIL-NALAGARH, DISTT.SOLAN. 2.1 THE ADDRESS AS MADE AVAILABLE TO THE ITAT IN FORM N O. 36 COLUMN NO. 10 INDICATING THE ADDRESS TO WHICH NOTICES MAY BE SENT, IT IS SEEN THE ADDRESS GIVEN SUPPORTS THE PLEA MADE WHICH READS AS UNDER : M/S SIDDHI VINAYAK CONTAINERS, D-77, GANESH MARG, HAWA SADAK, DUNDLOD COLONY, JAIPUR-302019. 3. ACCORDINGLY, IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, IT IS SEEN THAT THE ASSESSEE REMAINED UNREPR ESENTED. ACCORDINGLY, AFTER HEARING LD. SR.DR NOTING THAT SHE HAS NO OBJE CTION TO THE RESTORING OF THE ISSUE TO THE FILE OF THE CIT(A), IT IS DEEMED A PPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. THE ASSESSE E IN ITS OWN INTEREST IS ADVISED TO ENSURE FULL AND PROPER PARTICIPATION AS FOLLOWING WHICH THE CIT(A) WOULD BE AT LIBERTY TO PASS ORDER ON THE BAS IS OF THE MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28.02. 2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR