Shri Sureshchand Gupta, Indore V. The Income Tax Officer4(4), Indore

ITA 139/IND/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82688 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: KAMLESH JAIN
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKU L KR. SHRAWAT, JUDICIAL MEMBER PAN NO. ACKPG1876A ITA NO. 139/IND/2013. A.Y. : 2009-10 SHRI SURESH CHANDRA GUPTA, 147, CHHATRAPATI NAGAR, INDORE. VS. ITO, 4(4), INDORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KAMLESH JAIN, ADV. REVENUE BY : SHRI R.A.VERMA, SR. DR . / // / DATE OF HEARING :10.09.2014 /DATE OF PRONOUNCEMENT: 19.09.2014 / O R D E R PER P.K.BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II, INDORE, DATED 21.01.2013, BY TAKING THE FOLLOWING EFFECTIVE GROUNDS OF APPEAL :- 1. FOR THAT IN THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE OF THE CASE, THE LD. CIT(A) II HAS ERRED IN DISMISSING THE APPEAL OF THE APPELLANT SUMMARILY AN D HAS FURTHER ERRED IN NOT APPRECIATING THE FACTS THA T NOTICES FOR HEARING PROVIDED VERY SHORT TIME TO APP EAR. SHRI SURESH CHANDRA GUPTA, INDORE, I.T.A.NO. 139/IND/2013 2 2. FOR THAT IN THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE OF THE CASE, THE ORDER PASSED SUMMARILY DISMISSING THE APPEAL IS BEYOND JURISDICTION AS THE LEARNED CIT(A) SHOULD HAVE DECIDED THE GROUNDS OF APPEAL RAISED BY A PROPER SPEAKING ORDER AND SHOULD NOT HAVE SUMMARILY DISMISSED THE APPEAL FOR ALLEGED NON APPEARANCE/NON COMPLIANCE. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT CIT(A) HAS DISPO SED OF THE APPEAL EX PARTE EVEN THOUGH HE HAS SENT THE NOTICE TO THE ASSESSEE, BUT NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, HE DISMISSED THE APPEAL WITHOUT GOI NG TO THE MERIT OF THE APPEAL. WE NOTED THAT THE APPEAL U/S 2 50 OF THE INCOME-TAX ACT, 1961, THE APPELLANT HAS A RIGHT TO BE HEARD AT THE HEARING OF THE APPEAL. SINCE THE ASSESSEE WAS NOT E FFECTIVELY HEARD, WE, THEREFORE, IN THE INTEREST OF JUSTICE AN D FAIR PLAY TO BOTH THE PARTIES, SET-ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE LD. CIT(A) SHALL RE-DECIDE THE APPEAL AFTER GIVING PROP ER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE ON MERIT. THE ASSESSEE IS ALSO SHRI SURESH CHANDRA GUPTA, INDORE, I.T.A.NO. 139/IND/2013 3 DIRECTED TO APPEAR AND SUBMIT NECESSARY INFORMATION ON WHICH HE MAY RELY BEFORE THE CIT(A) ALONGWITH THE DOCUMEN TARY EVIDENCES. THUS, THIS APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. SD/- SD/- (MUKUL KR. SHRAWAT) (P. K. BANSAL) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED : 19/09/2014 CPU*SPS / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , -.% / DR, ITAT, INDORE 6. ,/0 1 / GUARD FILE. / BY ORDER, -# -# -# -# $2 $2 $2 $2 (ASSTT.REGISTRAR) ITAT, IN DORE SHRI SURESH CHANDRA GUPTA, INDORE, I.T.A.NO. 139/IND/2013 4 1. DATE OF DICTATION- 11.09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.09.2014 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26.09.2014 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER