M/s Hussain Sheth & Sons,(Ship Breakers) Private Limited, Bhavnagar V. DCIT, Circle-1, Bhavnagar

ITA 126/AHD/2018

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5835 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: ABHIMANYU SINGH BHATIAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.126/AHD/2018 ( / ASSESSMENT YEAR : 2014-15) M/S.HUSSAIN SHETH & SONS (SHIP-BREAKERS) PVT.LTD 325, MADHAV DARSHAN WAGHAWADI ROAD BHAVNAGAR / VS. THE DY.CIT CIRCLE-1, BHAVNAGAR # ./ ./ PAN/GIR NO. : AAACH 8457 M ( #% / APPELLANT ) .. ( &#% / RESPONDENT ) #%' / APPELLANT BY : SHRI ABHIMANYU SINGH BHATI,AR &#%(' / RESPONDENT BY : SHRI S.K. DEV, SR.DR )*(+ / DATE OF HEARING 26/02/2018 ,-./(+ / DATE OF PRONOUNCEMENT 20/03/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTA NCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-6, AHMEDABAD [CIT(A) IN SHORT] DATED 22/12/2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF T HE INCOME TAX ITA NO.126/AHD/ 2018 M/S.HUSSAIN SHETH & SONS (SHIP BREAKERS P.LTD. VS. DCIT ASST.YEAR 2014-15 - 2 - ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') D ATED 28/12/2016 RELEVANT TO ASSESSMENT YEAR (AY) 2014-15. 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE READ AS UNDER:- 1.0 THE LEARNED COMMISSIONER OF INCOME-TAX (APPEA LS) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE APPELL ANT COMPANY. 2.0 THE LEARNED COMMISSIONER OF INCOME-TAX (APPEAL S) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL FOR WANT OF P ROSECUTION THOUGH NO PROPER OPPORTUNITY WAS PROVIDED TO THE AP PELLANT. 3.0 THE LEARNED COMMISSIONER OF INCOME-TAX (APPEAL S) ERRED IN LAW AND ON FACTS ON PASSING THE APPELLATE ORDER ON AN I NVALID NOTICE OF HEARING. THE DATE OF LAST HEARING WAS FIXED FOR 14 TH DECEMBER, 2017, WHICH WAS DECLARED AS PUBLIC HOLIDAY (DUE TO GUJARAT ASSEMBLY POLLING DAY) AND THEREAFTER WITHOUT RE-FIX ING THE MATTER THE ORDER WAS PASSED ON 22 ND DECEMBER, 2017. 3. WITH THE ASSISTANCE OF THE LD.AR FOR THE ASSESS EE, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL BEFORE IT FOR WANT OF PROSECUTION AND NON-ATTENDANCE. IT WAS ALSO FOUND BY THE CIT(A) TH AT REPEATED OPPORTUNITIES WERE GIVEN TO THE ASSESSEE TO DEFEND ITS APPEAL. HOWEVER, THE ASSESSEE HAS FAILED TO APPEAR AND AVAIL THE OPP ORTUNITY SO GRANTED. THE CIT(A) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE . IN THIS REGARD, WE NOTE THE PLEA OF THE ASSESSEE TH AT LAST OPPORTUNITY WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 14/12/2017 WHICH HAPPENED TO BE HOLIDAY AND THEREFORE THERE WAS REAS ONABLE CAUSE FOR ITA NO.126/AHD/ 2018 M/S.HUSSAIN SHETH & SONS (SHIP BREAKERS P.LTD. VS. DCIT ASST.YEAR 2014-15 - 3 - FAILURE TO ATTEND THE OFFICE OF THE CIT(A). WE ALS O NOTE THAT THE APPEAL OF THE ASSESSEE FILED HAS NOT BEEN DISPOSED OF ON MERI TS AND WAS SUMMARILY REJECTED FOR WANT OF NON-PROSECUTION. 4. CONSIDERING THE TOTALITY OF THE CIRCUMSTANCES, W E FEEL THAT IT WOULD BE JUST AND REASONABLE TO GRANT ONE MORE OPPORTUNIT Y TO THE ASSESSEE TO SEEK REDRESSAL BEFORE THE CIT(A) AND EXPLAIN ITS CA SE ON MERITS. WE ACCORDINGLY SET ASIDE THE ORDER OF THE CIT(A) AND R ESTORE THE PROCEEDINGS BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATI ON. IT SHALL BE OPEN TO THE CIT(A) TO EXAMINE ALL CONTENTIONS OF THE ASSESS EE ON FACETS OF THE APPEAL WITHOUT ANY FETTERS AND TAKE A VIEW IN ACCOR DANCE WITH LAW. WITH THESE DIRECTIONS, THE MATTER IS REMANDED BACK TO TH E FILE OF THE CIT(A). WE MAY HASTEN TO ADD THAT A FRESH ROUND OF OPPORTUN ITY HAS BEEN GRANTED TO THE ASSESSEE IN THE LARGER INTEREST OF JUSTICE T AKING LIBERAL VIEW. THE ASSESSEE IS EXPECTED TO FULLY CO-OPERATE WITH THE P ROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR FAILING WHICH THE CIT(A) S HALL BE AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN ACCORDANCE WI TH LAW. THE ASSESSEE IS DIRECTED TO ATTEND THE OFFICE OF THE CIT(A) SUO MOTU WITHIN 15 DAYS FROM THE SERVICE OF THIS ORDER TO COMPLY WITH THE P ROCEEDINGS. ITA NO.126/AHD/ 2018 M/S.HUSSAIN SHETH & SONS (SHIP BREAKERS P.LTD. VS. DCIT ASST.YEAR 2014-15 - 4 - 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/ 03/2018 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 03 /2018 3..),.)../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #% / THE APPELLANT 2. &#% / THE RESPONDENT. 3. 456+ 7+ / CONCERNED CIT 4. 7+ ( ) / THE CIT(A)-6, AHMEDABAD 5. 89:+)56 , 56/ , 4 / DR, ITAT, AHMEDABAD 6. :<* / GUARD FILE. / BY ORDER, &8++ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 27.2.18 (DICTATION-PAD 6 - PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.2.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.20.3.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.3.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER