M/s Vinayak Distilleries Pvt Ltd., Gwalior V. I.T.O., Shivpuri

ITA 16/AGR/2014

• Counselvise Citation: 1620314 RSA 2014
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-02-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 21-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH KUMAR
• Assessee Lawyers: ALOK DHINGRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMB ER ITA NOS. 11, 12, 13, 14, 16 & 17/AGRA/2014 ASST. YEARS : 2001-02 TO 2004-05, 2007-08 & 2008-0 9 M/S. VINAYAK DISTILLERIES PVT. LTD. VS. A.C.I.T. , CIRCLE 3, 12-A, MAHARAJPURA INDL. AREA, GWALIOR. GWALIOR. (PAN: AAACV 7823 P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ALOK DHINGRA, ADVOCATE RESPONDENT BY` : SHRI ANIRUDH KUMAR, CIT/DR DATE OF HEARING : 24.02.2014 DATE OF PRONOUNCEMENT : 24.02.2014 ORDER PER BENCH: ALL THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAIN ST DIFFERENT ORDERS OF LD. CIT(A), GWALIOR DATED 23.07.2013 FOR THE ASSESSMENT YEARS MENTIONED ABOVE. 2. IN ALL THE ABOVE APPEALS, THE AO MADE CERTAIN AD DITIONS ON MERITS, WHICH WERE CHALLENGED BEFORE THE LD. CIT(A). THE LD. CIT( A) IN THE ABSENCE OF ANY REPRESENTATION FROM THE SIDE OF ASSESSEE, DISMISSED ALL THE APPEALS OF THE ASSESSEE IN DEFAULT. ACCORDING TO SECTION 250(6) OF THE IT ACT, THE LD. CIT(A) IS REQUIRED TO MENTION THE POINTS FOR DETERMINATION AND REASONS FO R DECISION IN THE APPELLATE ORDER WHILE PASSING THE ORDER. IN THIS CASE EVEN IF THE A SSESSEE DID NOT PUT IN APPEARANCE BEFORE THE LD. CIT(A) , THE LD. CIT(A) WAS REQUIRED TO PASS WELL REASONED ORDER ON ITA NO. 11, 12, 13, 14, 16 & 17/AGRA/2014 2 MERITS INSTEAD OF DISMISSING THE APPEALS OF THE ASS ESSEE IN DEFAULT. THE ORDERS OF THE LD. CIT(A), THUS, CANNOT BE SUSTAINED IN LAW. T HE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). 3. WE ACCORDINGLY SET ASIDE ALL THE IMPUGNED ORDERS AND RESTORE ALL THE APPEALS OF THE ASSESSEE TO THE FILE OF LD. CIT(A), GWALIOR WITH THE DIRECTION TO RE-DECIDE ALL THE APPEALS OF ASSESSEE ON MERITS GIVING REASONS FO R DECISION IN THE APPELLATE ORDER AND BY GIVING FURTHER REASONABLE SUFFICIENT OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY