M/s. Plastichemix Industries, Baroda V. The ACIT.,Cent.Circle-2, Baroda

ITA 1313/AHD/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60333 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-03-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 23-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARTAR SINGH
• Assessee Lawyers: S N SOPARKAER
• Keywords: Validity of assessment
• Section: 153A

Judgement Text

ITA NO.1 313 TO 1315/AHD/2009 ASSESSME NT YEARS 2003-04 TO 2005-06 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AH MEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) SR.NO. I.T.A. NO. ASSESSMENT YEAR 1. 1313/AHD/2009 2003-04 2. 1314/AHD/2009 2004-05 3. 1315/AHD/2009 2005-06 PLASTICHEMIX INDUSTRIES, 6 TH FLOOR, KIRTI TOWERS, TILAK ROAD, SAYAJI GUNJ, BARODA. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, AAYAKAR BHAVAN, NEAR RACE COURSE CIRCLE, BARODA. (RESPONDENT) PAN: AABFP 8519 L APPELLANT BY : SHRI S.N.SOPARKAER, SR. ADVOCAT E. RESPONDENT BY : SHRI KARTARSINGH CIT (D.R.) ( )/ ORDER DATE OF HEARING : 15-3-2012 DATE OF PRONOUNCEMENT : 11-5-2012 PER: SHRI ANIL CHATURVEDI,A.M. THESE THREE APPEALS ARE FILED BY THE ASSESSEE AGAIN ST THE ORDER OF CIT (A)-XIV, AHMEDABAD FOR THE ASSESSMENT YEARS 2003-04, 2004- 05 AND 2005-06 VIDE ORDERS DATED 12-12-2008, 11-12- 2008 & 11-12-2008 RESPECTIVELY. ITA NO.1 313 TO 1315/AHD/2009 ASSESSME NT YEARS 2003-04 TO 2005-06 . 2 2. SINCE THE FACTS AND ISSUES INVOLVED ARE IDENTICA L FOR ALL THE ASSESSMENT YEARS AND THE APPEALS HAVE BEEN HEARD TO GETHER, THESE ARE BEING DISPOSED OF BY A SINGLE ORDER FOR THE SAK E OF CONVENIENCE. 3. THE FIRST GROUND OF THE ASSESSEE IN ALL THE APPE ALS IS CHALLENGING THE VALIDITY OF ASSESSMENT FRAMED BY THE A.O. U/S. 153A OF THE I.T. ACT. AS PER THE LD. A.R. THE ASSESSEE HAD NOT TAKEN THIS GROUND EARLIER EITHER BEFORE THE A.O. OR BEFORE THE CIT (A). THE A SSESSEE HAS RAISED THIS GROUND FOR THE FIRST TIME BEFORE US. SINCE THE ISSUE HAS NOT BEEN CONSIDERED BY CIT (A) WHILE PASSING THE IMPUGNED OR DER, WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE SAME NEEDS TO BE RESTORED TO THE FILE OF CIT (A) FO R ADJUDICATION AS PER LAW. IN VIEW OF THIS DIRECTION, REMAINING GROUNDS O F APPEAL ARE ALSO NOT ADJUDICATED BY US AND ARE RESTORED TO THE FILE OF CIT (A) TO DECIDE IT AFRESH IN ACCORDANCE WITH LAW. THE CIT (A) WILL PROVIDE DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, ALL THE THREE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 11 - 5 - 20 12. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. ITA NO.1 313 TO 1315/AHD/2009 ASSESSME NT YEARS 2003-04 TO 2005-06 . 3 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) IV, BARODA. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 15 - 3 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 3 /5 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..