Shri Indubhai Umedbhai Patel, Ahmedabad V. The ACIT., Circle-3, Ahmedabad

ITA 1281/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8870 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-03-2010
• Assessment Year: 1998-1999
• Appeal Filed On: 28-03-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI G. D. AGARWAL, VP AND BHAVNESH SAINI , JM) ITA NO.1281/AHD/2007 A. Y.: 1998-99 INDUBHAI UMEDBHAI PATEL, 8-A, RAMBAUG, B/H KARNAVATI CLUB, S. G. ROAD, AHMEDABAD-15, PA NO. AFKPP 8253M VS THE A. C. I. T., CIRCLE-3, INSURANCE BUILDING, AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI C. K. MISHRA, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-VII, AHMEDABAD DATE D 08-01-2007 FOR ASSESSMENT YEAR 1998-99, CHALLENGING THE LEVY OF PE NALTY U/S 271 (1) (C) OF THE INCOME TAX ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. WE HAVE HEARD THE LEARNED DR AND PERUSED THE FINDIN GS OF THE AUTHORITIES BELOW. 3. THE LEARNED CIT(A) NOTED IN THE IMPUGNED ORDER T HAT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF H EARING. THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT OF THE ASSESSEE IN PUTTING APPEARANCE BEFORE HIM. SECTION 250(6) OF THE IT ACT PROVIDES THAT THE ORDER OF THE LD. CIT(A) DISPOSING OF THE APPEAL SHA LL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION TH EREON AND THE REASONS FOR DECISION. IN THIS CASE, THE LEARNED CIT(A) HAS NOT PASSED THE ORDER ON MERIT WHILE DISMISSING THE APPEAL OF THE ASSESSEE. NO POINT FOR DETERMINATION AND REASONS FOR DECISION HAVE BEEN ME NTIONED IN THE ITA NO.1281/AHD/2007 INDUBHAI UMEDBHAI PATEL 2 IMPUGNED ORDER. EVEN IF THE ASSESSEE DID NOT PUT AN Y APPEARANCE BEFORE THE LEARNED CIT(A), THE LEARNED CIT(A) SHALL HAVE T O PASS THE ORDER ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTO RE THE APPEAL TO THE FILE OF THE LEARNED CIT(A) WITH DIRECTION TO RE-DECIDE T HE APPEAL OF THE ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN T HE APPELLATE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. 4. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 05-03-2010 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 05-03-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD