Nord Drivesystems Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, TDS (CPC), Ghaziabad

ITA 1455/PUN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8362 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-09-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO(S). NAME OF THE APPLICANT NAME OF RESPONDENT ASST. YEAR QUA RTER FORM 1 - 15 1446/PUN/2018 TO 1460/PUN/2018 NORD DRIVESYSTEMS PRIVATE LIMITED. 282/2, 283/2, PLOT NO.15, VILLAGE MANN , TALUKA MULSHI ADJ. HINJEWADI MIDC PHASE - II PUNE - 411 057 PAN:AACCN0708R ACIT, TDS(CPC) GHAZIABAD, UP 2013 - 14 2013 - 14 2013 - 14 2013 - 14 2013 - 14 2013 - 14 2013 - 14 2014 - 15 2014 - 15 2014 - 15 2014 - 15 2014 - 15 2014 - 15 2014 - 15 2014 - 15 QR - 3 QR - 2 QR - 3 QR - 4 QR - 2 QR - 3 QR - 4 QR - 2 QR - 3 QR - 1 QR - 2 QR - 3 QR - 1 QR - 2 QR - 3 24Q 26Q 26Q 26Q 27Q 27Q 27Q 24Q 24Q 26Q 26Q 26Q 27Q 27Q 27Q A SSESSEE BY : SHRI SHARAD SHAH & SHRI ROHIT TAPADIYA REVENUE BY : SHRI M.K. VERMA / DATE OF HEARING : 12 .0 7 .2019 / DATE OF PRONOUNCEMENT : 12 .0 7 .2019 / ORDER PER BENCH : THESE BUNCH OF APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE RESPECTIVE ORDERS OF THE LD. CIT(APPEALS), PUNE - 10 DATED 28.06.2018 FOR THE ASSESSMENT YEARS 2013 - 14 AND 2014 - 15 RESPECTIVELY AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO S . 1446 TO 1460 /PUN/20 18 A.Y S . 2013 - 14 & 2014 - 15 2. AT THE OUTSET, WE NOTICE THAT THE PRESENT APPEAL IS TIME BARRED BY 2 DAYS. THE ASSESSEE HAS FILED AN AFFIDAVIT ALONG WITH CONDONATION OF DELAY PETITION. WE HAVE GONE THROUGH THE CONDONATION PETITION AS WELL AS THE AFFIDAVIT AND HAVE FOUND THAT REASONS SPECIFIED THEREIN ARE JUSTIFI ED AND THAT THE DELAY CANNOT BE ATTRIBUTED TO THE DELIBERATE CONDUCT OF THE ASSESSEE NEITHER THROUGH INTENTION NOR THROUGH ACTION. THE REASONS FOR DELAY IN FILING THE APPEAL LATE WERE BEYOND THE CONTROL OF THE ASSESSEE AND EVEN THE LD. DR STATED THAT HE H AS NO OBJECTION, IF THE DELAY IS CONDONED. IN VIEW OF THE MATTER, WE CONDONE THE DELAY AND PROCEED TO HEAR THE APPEAL ON MERITS. 3. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT IN ALL THESE APPEALS, THE ORDER PASSED BY THE LD. CIT(APP EALS) IS AN EX - PARTE ORDER AND IN CONTRAVENTION TO SECTION 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). THE LD. AR PRAYED FOR A FINAL OPPORTUNITY TO PRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(APPEALS). 4. PER CONTRA, THE LD. DR OPPOSED THE PRAYER OF THE LD. AR STATING THAT SEVERAL OPPORTUNITIES HA D BEEN GIVEN TO THE ASSESSEE AND PROVIDING ANY FURTHER OPPORTUNITY WOULD ULTIMATELY RESULT IN PROLONGING THE LEGAL PROCEEDINGS. 5. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. WE FIND THAT THE ORDERS PASSED BY THE LD. CIT(APPEALS) FOR EACH OF THE ABOVE CAPTIONED MATTER IS AN EX - PARTE ORDER WHEREIN THE LD. CIT(APPEALS) HAS DISMISSED THE APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION. THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DETERMINED AT THE FIRST APPELLATE STAGE. WE FIND SECTION 250(6) OF THE ACT STATES THE ORDER OF THE LD. CIT(APPEALS) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, TH E DECISION THEREON AND THE REASON FOR THE DECISION.. THE PROVISION CLEARLY STATES THAT THE ORDER OF THE LD. CIT(APPEALS) HAS TO BE A REASONED ORDER DEALING WITH MERITS OF THE CASE AND COMING TO A 3 ITA NO S . 1446 TO 1460 /PUN/20 18 A.Y S . 2013 - 14 & 2014 - 15 DECISION SUPPORTED BY PROPER DETERMINATION OF EACH POI NTS RAISED IN APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THE ORDERS FOR ALL THE ABOVE CAPTIONED MATTER S PASSED BY THE LD. CIT(APPEALS) IS IN CONTRAVENTION TO THE AFORESAID PROVISION. 6. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDERS OF THE LD. CIT(APPE ALS) IN ALL OF THE AFOREMENTIONE D MATTER AND RESTORE THEM TO HIS FILE FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE PROVISION S OF SECTION 250(6) OF THE ACT. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO BE PRESENT FOR HEARING BEFORE THE LD. CIT(APPEALS) WIT H ALL RELEVANT DOCUMENTARY EVIDENCES AND PRESENT THEIR CASE ON MERITS AND THE LD. CIT(APPEALS) SHALL ADJUDICATE THIS MATTER AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE AS HEREINABOVE MENTIONED ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 12 TH DAY OF JU LY , 201 9 . SD/ - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 12 TH JU LY , 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE - 10. 4. THE CIT(TDS), PUNE. 5 . , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 1446 TO 1460 /PUN/20 18 A.Y S . 2013 - 14 & 2014 - 15 DATE 1 DRAFT DICTATED ON 12 .0 7 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 12 .0 7 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER