M/s. Gujarat Tool Room Ltd., Ahmedabad V. The Income tax Officer,Ward-4(1), Ahmedabad

ITA 1238/AHD/2011

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6883 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-11-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 26-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAIN I , ACCOUNTANT MEMBER ITA NO . 1 238 / AHD/20 1 1 A. Y. 200 7 - 0 8 GUJARAT TOOL ROOM LIMITED, 153, MUKTI MEDAN, MANINAGAR, AHMEDABAD. PAN: AA ACG 5585F VS ITO, WARD - 4(1), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI DINESH SINGH , SR.D.R. , ASSESSEE(S) BY : MS. URVASHI SHODHAN, A.R. / DATE OF HEARING : 28 / 1 1 /201 4 / DATE OF PRONOUNCEMENT: 23/ 1 2 /201 4 / O R D E R PER BENCH THIS IS AN A PPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - V III , AHMEDABAD DATED 24.01. 2011 . 2. GROUND NO.1 OF THE APPEAL IS READ AS UNDER: LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE ASSESSEE EX - PARTE ON THE GROUND THAT NONE APPEARED DESPITE OPPORTUNITIES OF HEARING BEING GRANTED TO THE APPELLANT TO PRESENT THE APPEA L. 3. THE AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUND THAT THE ASSESSEE HAS NOT ATTENDED ON THE DATE OF HEARING FIXED BY THE CIT(A). IT WAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED WITHOUT CONSI DERING THE MATERIALS AVAILABLE ON RECORD. THEREFORE SHE PRAYED THAT IN THE INTEREST OF JUSTICE ONE MORE ITA NO. 1238 /AHD/201 1 GUJARAT TOOL ROOM LTD. VS. ITO, WARD - 4(1) AHMEDABAD . FOR A.Y. 200 7 - 0 8 - 2 - OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE FOR PRESENTING ITS APPEAL BEFORE THE CIT(A). 4. ON THE OTHER HANDS, THE DEPARTMENT REPRESENTATIVE VEHEMEN TLY ARGUED AND OPPOSED THE SUBMISSION OF THE ASSESSEE FOR BEING GRANTED ONE MORE OPPORTUNITY OF HEARING BEFORE THE CIT(A). HE SUBMITTED THAT THE CIT(A) HAS GRANTED FOUR OPPORTUNIT IES OF HEARING BUT THE ASSESSEE DID NOT APPEAR ON ANY OF THE DATE OF HEARING FIXED BY THE CIT(A). 5. WE HAVE HEARD THE RIVAL SUBMISSION S AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. WE FIND THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE CIT(A) ON THE FOLLOWING DATES: SR. NO. DATE OF NOTICE DATE OF HEARING REMARKS 1. 04.10.2010 19.10.2010 NONE ATTENDED 2. 26.10.2010 24.11.2010 NONE ATTENDED 3. 02.12.2010 21.12.2010 NONE ATTENDED 4. 07.01.2011 24.01.2011 NONE ATTENDED 5.1 THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE AS THE ASSESSEE FAILED TO PUT IN APPEARANCE BEFORE HIM ON THE DATES OF HEARING FIXED BY HIM. WE FIND THAT THE CIT(A) HAS MENTIONED ABOUT THE DATE OF ISSU ANCE OF NOTICE BUT HE HAS NOT STATED IN HIS ORDER ABOUT THE SERVICE OF NOTICE OF HEARING ON THE ASSESSEE. THER EFORE, IT CANNOT BE CONCLUSIVELY SAID THAT THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE. IN THE INTEREST OF JUSTICE , IN OUR CONSIDERED OPINION , IT SHALL BE JUST AND FAIR TO RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO DISPOSE OF THE APPEAL OF T HE ASSESSEE ON MERITS AFTER HEARING THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND REM AND THE MATTER BACK TO HIS FILE FOR FRESH ITA NO. 1238 /AHD/201 1 GUJARAT TOOL ROOM LTD. VS. ITO, WARD - 4(1) AHMEDABAD . FOR A.Y. 200 7 - 0 8 - 3 - ADJUDICATION OF THE APPEAL AFTER G RANTING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE . THUS , THIS GROUND OF THE APPEAL IS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. SD/ - SD/ - ( MUKUL KR. SHRAWAT ) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23 / 1 2 /20 1 4 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR ) , / ITAT, AHMEDABAD