The ACIT,Navsari Range, Navsari V. Heerasons Chemicals Pvt.Ltd., Surat

ITA 1350/AHD/2013

• Counselvise Citation: 135020514 RSA 2013
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MIHRA
• Assessee Lawyers: URVASHI SHODHAN; S N SOPARKAR
• Section: 10; 2; 143(3)

Judgement Text

ITA NO S . 1 304 & 1350 /AHD/ 20 13 ASSESSMENT YEAR S : 2 0 0 9 - 10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM] ITA NO. 1 304 / AHD / 2 0 13 ASSESSMENT YEAR: 20 09 - 10 HEERASONS CHEMICALS PV T . LTD., ....... .. . ..... APPELLANT SY. NO.60/1, GROUND FLOOR, P LOT NO.1 & 2, NR. SHUKAN BUNGLOWS, OPP. MAHESHWARI BHAVAN CITY LIGHT, SURAT. [PAN A A A C H 5979 G ] VS. JT. COMMISSIONER OF INCOME TAX , ....... ..................RESPONDENT NAVSARI RANGE, NAVSARI. ITA NO. 1350 /AHD/20 13 ASSESSMENT YEAR: 20 09 - 10 ASSTT. COMMISSIONER OF INCOME TAX , ....... .. . .....APPELLANT NAVSARI CIRCLE, NAVSARI. VS. HEERASONS CHEMICALS PVT. LTD., .........................RESPONDENT SY. NO.60/1, GROUND FLOOR, PLOT NO.1 & 2, NR. SHUKAN BUNGALOWS, OPP. MAHESHWARI BHAVAN CITY LIGHT ROAD, SURAT. [PAN A AACH 5979 G ] APPEARANCES BY: URVASHI SHODHAN & S.N. SOPARKAR FOR THE A SSESSEE D.C. MIHRA FOR THE REVENUE DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 4 TH , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 29 TH , 2015 O R D E R PE R PRAMOD KUMAR AM: ITA NO S . 1 304 & 1350 /AHD/ 20 13 ASSESSMENT YEAR S : 2 0 0 9 - 10 PAGE 2 OF 3 1. THESE CROSS APPEALS ARE DIRECTED AGAINST THE EXPARTE ORDER DATED 22 ND FEBRUARY, 2013, PASSED BY THE LEARNED CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), FOR THE ASSESSME NT YEAR 2009 - 10. 2. FIRST WE TAKE UP APPEAL FILED BY THE ASSESSEE I.E. ITA NO.1304/AHD/2013 . ONE OF THE GRIEVANCES RAISED BY THE ASSESSEE IS THAT THE LD . CIT ( A ) HAS PASSED THE IMPUGNED ORDER EXPARTE AND WITHOUT AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. LD. COUNSEL FOR THE ASSESSEE PRAYS THAT THE MATTER BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. SHE SUBMITS THAT THE NON - APPEARANCE OF THE APPELLANT, BEFORE THE LD. CIT(A) , WAS NOT DELIBERATE AND FOR THE REASONS BEYOND HIS CONTROL. SHE FURTHER ASSURES THAT THE ASSESSEE WILL NOW FULLY CO - OPERATE IN EXPEDITIOUS DISPOSAL OF REMANDED PROCEEDINGS, AND THERE WILL BE SCRUPULOUS COMPLIANCE TO THE NOTICE ISSUE D TO THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT SERIOUSLY OPPOSE THE ABOVE SUBMISSIONS BUT SUBMITS THAT EVEN SUCH A BENEVOLENCE ON OUR PART MAY NOT REALLY YIELD THE DESIRED RESULT OF ASSESSEE S CO - OPERATION IN EXPEDITIOUS DISPOSAL OF APPEA L BY THE LD . CIT(A). 4 . IN VIEW OF THE ABOVE DISCUSSIONS, AND BEARING IN MIND THE FACT THAT THE IMPUGNED ORDER IS INDEED A N EXPARTE ORDER AS ALSO THE FACT T HAT THE ASSESSEE HAS UNDERTAKEN TO SCRUPULOUSLY COMPLY WITH TH E NOTICES AND REQUISITION BY THE LD . CIT(A), WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE LD . C IT(A) FOR ADJUDICATION DENOVO, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ITA NO S . 1 304 & 1350 /AHD/ 20 13 ASSESSMENT YEAR S : 2 0 0 9 - 10 PAGE 3 OF 3 ASSESSEE , BY WAY OF A SPEAKING O RDER AND IN AC C O R DANCE WITH THE LAW. WE ORDER SO. 5 . IN TH E RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. NOW WE TAKE UP APPEAL FILED BY THE REVENUE I.E. ITA NO.1350/AHD/2013. SINCE WE HAVE RESTORED THE APPEAL FILED BY THE ASSESSEE TO THE FILE OF THE LD. CIT(A) FOR ADJUDICAT ION DENOVO VIDE PARA GRAPH NO. 4 ABOVE , APPEAL FILED BY THE REVENUE IS ALSO DECIDED ACCORDINGLY IN THE TERMS INDICATED ABOVE . 7. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS ALSO ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPTEMBER, 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 29 TH DAY OF SEPTEMBER , 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE T RIBUNAL AHMEDABAD BENCHES, AHMEDABAD