Shri Babubhai Hemaji Mehta, Ahmedabad V. The Income tax Officer,Ward-2(1), Baroda

ITA 1251/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0917 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANIL R SHAH
• Section: 6

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ ITA.NO.1251/AHD/2013 / ASSTT. YEAR: 2009-2010 SHRI BABULAL HEMAJI MEHTA PROP: LALIT MEHTA CORPORATION 858/1-5, GIDC MAKARPURA BARODA. PAN : AGJPM 8782 G VS ITO, WARD - 2(1) BARODA. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI ANIL R. SHAH REVENUE BY : SHRI JAMESH KURIAN, AR / DATE OF HEARING : 04/08/2016 / DATE OF PRONOUNCEMENT: 05/08/2016 $%/ O R D E R PER RAJPAL YADAV, ACCOUNTANT MEMBER ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)-II, BARODA DATED 17.1.2013 FOR THE ASSTT. YEAR 2009-10. 2. IN THE FIRST GROUND OF APPEAL, THE ASSESSEE HAS PLEADED THAT THE LD.CIT(A) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF HEARING TO HIM . 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT FROM THE RECORD T HAT THE LD.CIT(A) HAS LISTED THE APPEAL FOR HEARING ON THREE OCCASIONS, BUT THE ASSESSEE FAILED TO APPEAR BEFORE THE LD.CIT(A). HENCE, THE LD.CIT(A) HAS DIS MISSED THE APPEAL. THE ASSESSEE HAS FILED HIS AFFIDAVIT POINTING OUT THE R EASONS FOR SUCH NON- ITA NO.1251/AHD/2013 2 APPEARANCE. COPY OF THE AFFIDAVIT IS AVAILABLE AT PAGE NO.23 TO 25 OF THE PAPER BOOK. 4. WE HAVE GONE THROUGH THE AFFIDAVIT. ON DUE CONS IDERATION OF ALL THE MATERIALS, WE ARE OF OPINION THAT THE ORDER OF THE LD.CIT(A) IS NOT SUSTAINABLE AND ALL THESE ISSUES DESERVES TO BE SET ASIDE TO TH E FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION FOR TWO REASONS, VIZ. (I) SUB-SE CTION 6 OF SECTION 250 OF THE INCOME TAX ACT CONTEMPLATES THAT THE LD.CIT((A) WOU LD FRAME POINTS IN QUESTION, AND THEREAFTER RECORD REASONS IN WRITING IN SUPPORT OF HIS CONCLUSION ON THESE POINTS. A PERUSAL OF THE ORDER WOULD INDI CATE THAT THERE IS NO DISCUSSION ON MERIT ON THE ISSUES, AND (II) ADMITTE DLY, THE ASSESSEE FAILED TO GIVE ANY PLAUSIBLE REASONS FOR HIS NON-APPEARANCE, BUT THE PUNISHMENT IN THE SHAPE OF TAX LIABILITY ON THE ADDITION CONFIRMED, W ITHOUT ADJUDICATING THE ISSUE ON MERIT, AFTER GOING THROUGH ALL THE MATERIAL, IS DISPROPORTIONATE TO THE ALLEGED NEGLIGENCE OF THE ASSESSEE. THE ASSESSEE H AS ALREADY SUFFERED. HE HAS TO PAY TRIBUNAL FEE OF RS.10,000/- AND PURSUE LITIG ATION. THEREFORE, WE ARE OF THE VIEW THAT AT LEAST ASSESSEE SHOULD GET ONE MORE CHANCE TO EXPLAIN HIS CASE ON MERIT. IN VIEW OF THE ABOVE, WE ALLOW THE APPE AL OF THE ASSESSEE AND SET ASIDE THE IMPUGNED ORDER OF THE LD.CIT(A). ALL THE SE ISSUES ARE RESTORED TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 5 TH AUGUST, 2016 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 05/08/2016