Royal Touch Aluminium Pvt. Ltd., Ahmedabad V. The Addl. CIT, Range-5, Ahmedabad

ITA 144/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7085 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-07-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 20-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV SEVA K
• Assessee Lawyers: BIREN SHAH
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.144/AHD/2016 (ASSESSMENT YEAR :2011-12) ROYAL TOUCH ALUMINUM PVT. LTD., PLOT NO.30/31, SAKET INDUSTRIAL ESTATE, SARKHEJ BAVLA HIGHWAY, NR. NOVA PETROCHEM, AHMEDABAD. VS. ACIT, RANGE 5, AHMEDABAD. [PAN NO.AACCR 8614 G] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENTBY : SHRI SHIV SEVAK, SR. D.R. DATE OF HEARING 15/07/2019 DATE OF PRONOUNCEMENT 23/07/2019 O R D E R PER MS. MADHUMITA ROY -JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 16.11.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 9, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINA FTER REFERRED AS TO THE ACT) WHEREBY AND WHEREUNDER THE DISALLOWANCE MADE BY THE ACIT, RANGE -5, AHMEDABAD HAS BEEN CONFIRMEDFOR ASSESSMENT YEAR 2011-12. 2. IT APPEARS FROM THE RECORDS THAT OUT OF 7 DAYS F IXED FOR HEARING NO ONE ATTENDED THE LEARNED CIT(A) IN APPEAL. IN 4 OCCASIONS NO ONE APP EARED ON BEHALF OF THE ASSESSEE; IN ONE OCCASION NEITHER ANYONE APPEARED NORANY ADJOURN MENT WAS SOUGHT FOR. ULTIMATELY, THE MATTER WAS FINALIZED EX-PARTE AGAINST THE ASSES SEE. - 2 - ITA NO.144/AHD/2016 ROYAL TOUCH ALUMINUM PVT. LTD. VS. ACIT ASST.YEAR2011-12 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT SINCE THE COMPANY WAS SHUT DOWN PROPER STEPS COULD NOT BE TAKEN BY THE ASSESSEE TO CONDUCT THE CASE AN D HENCE THE MATTER WAS HEARD EX-PARTE IN THE ABSENCE OF ANY REPRESENTATION MADE ON BEHALF OF THE ASSESSEE. HOWEVER, HE PRAYS FOR SETTING ASIDE THE ISSUE FOR RE-HEARING OF THE M ATTER BY THE LEARNED CIT(A) FOR THE ENDS OF JUSTICE. THE LEARNED DR, HOWEVER, RELIED UPON TH E ORDER PASSED BY THE AO. 4. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. WE FIND LACHES ON THE PART OF THE ASSESSEE TO REPRE SENT ITS CASE EARLIER BEFORE THE LEARNED CIT(A) BUT THE REASON FOR NOT APPEARING BEFORE THE LEARNED CIT(A) AS SUBMITTED BY THE LEARNED AR SEEMS TO BE GENUINE AND HENCE WE FIND IT FIT AND PROPER TO SET ASIDE THE ISSUE TO THE FILE OF THE LEARNED CIT(A) IN ORDER TO PREVE NT THE MISCARRIAGE OF JUSTICE. THE LEARNED CIT(A) IS, THEREFORE, DIRECTED TO REHEAR TH E ISSUE AFRESH UPON TAKING INTO CONSIDERATION THE EVIDENCES ON RECORD AND ALSO ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE AP PEAL. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO NOT TAKE ANY UNNECESSARY ADJ OURNMENT BEFORE THE LEARNED CIT(A) AND WILL COOPERATE WITH THE FIRST APPELLATE AUTHORI TY FOR PROPER ADJUDICATION OF THE MATTER. HENCE, ADDITION IS DELETED AND ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 23/07/2019 SD/- SD/- (WASEEM AHMED) ( MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/07/2019 PRITIYADAV, SR.PS - 3 - ITA NO.144/AHD/2016 ROYAL TOUCH ALUMINUM PVT. LTD. VS. ACIT ASST.YEAR2011-12 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-9, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 15.07.2019 (DICTATION PAGE2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.07.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S24.07.2019 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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