Rohil Khand Chemicals & Proteins, V. ACIT Range-II,

ITA 1629/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9907 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2009
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 02-09-2009
• Assessment Year: 2003-2004
• Appeal Filed On: 30-04-2008
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI D.R.SINGH, JM AND SHRI R.C.SHARMA, AM ITA NO.1628/DEL/2008 ASSESSMENT YEAR : 2001-02 M/S ROHILKHAND CHEMICALS & PROTEINS, NEAR DEER PARK, RAMPUR ROAD, MORADABAD 244 001. PAN/GIR NO.R-4040. VS. INCOME TAX OFFICER, WARD-2(2), MORADABAD. (APPELLANT) (RESPONDENT) ITA NO.1629/DEL/2008 ASSESSMENT YEAR : 2003-04 M/S ROHILKHAND CHEMICALS & PROTEINS, NEAR DEER PARK, RAMPUR ROAD, MORADABAD 244 001. PAN/GIR NO.R-4040. VS. ASSTT.COMMISSIONER OF INCOME TAX, RANGE-II, MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.SAMPATH, ADVOCATE. RESPONDENT BY : SHRI H.K.LAL, DR. ORDER PER BENCH : THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE EX-PARTE ORDER OF CIT(A) FOR AY 2001-02 & 2003-04. ITA-1628 & 1629/D/2008 2 2. IN THESE APPEALS, THE FIRST GRIEVANCE OF THE ASS ESSEE RELATES TO PASSING OF EX- PARTE ORDER BY THE CIT(A) WITHOUT GIVING PROPER OPP ORTUNITY. 3. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW AND FOUND THAT CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN- LIMINE, WITHOUT CONSIDERING THE MERITS, BY OBSERVING THAT ASSESSEE IS NOT SERIOUS A BOUT PURSUING THE APPEAL FILED BY HIM. IN ITS APPELLATE ORDER, THE CIT(A) ALSO OBSER VED THAT ASSESSEE WAS GIVEN OPPORTUNITY VIDE NOTICE DATED 3.9.2007 FIXING THE C ASE ON 24.9.2007. A LETTER OF ADJOURNMENT WAS FILED ON THE SAID DATE ON THE GROUN D THAT THE COUNSEL OF THE ASSESSEE WAS OUT OF STATION FOR PILGRIMAGE AND WAS TO RETURN ON 27.12.2007. THE CIT(A) FURTHER STATED THAT NOTICES WERE ISSUED ON 2 8.9.2007 AND 25.10.2007 FOR APPEARING ON 17.10.2007 AND 16.11.2007 RESPECTIVELY . SINCE THE ASSESSEE IN ITS ADJOURNMENT PETITION FILED DURING THE COURSE OF HEA RING ON 24.9.2007 HAD CLEARLY STATED THAT ASSESSEE WAS OUT OF STATION FOR PILGRIM AGE AND WAS TO RETURN ON 27.12.2007, THERE WAS NO REASON FOR ISSUING NOTICE FOR HIS APPEARANCE BEFORE 27.12.2007. ACCORDINGLY, THE NOTICE DATED 28.9.200 7 FIXING THE HEARING ON 17.10.2007 AND NOTICE DATED 25.10.2007 FIXING THE H EARING ON 16.11.2007 IS OF NO AVAIL. THE CIT(A) ALSO ISSUED NOTICE ON 26.12.2007 FOR APPEARING ON 22.1.2008, ON THIS DATE, AN ADJOURNMENT WAS SOUGHT FOR BY FILI NG ADJOURNMENT PETITION DATED 22.1.2008 WHEREIN IT WAS STATED THAT COUNSEL OF THE ASSESSEE WAS SUFFERING FROM COLD AND FEVER. THIS ADJOURNMENT PETITION WAS DULY RECEIVED BY THE DEPARTMENT ON 22.1.2008. HOWEVER, THE CIT(A) HAS NOT COMMENTED U PON THIS ADJOURNMENT PETITION AND DISMISSED THE APPEAL IN-LIMINE WITHOUT DECIDING THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. UNDER THE PROVISIO NS OF SECTION 250 SUB-SECTION (6), THE ORDER OF THE COMMISSIONER (APPEALS) SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. HOWEVER, IN THE IMPUGNED ORDERS, NEITHER THE CIT(A) HAS STATED POINTS FOR DETERMINATION NOR THE DECISION THEREON AND THE REAS ONS FOR THE DECISION. IN THE INTEREST OF JUSTICE, WE SET ASIDE THE EX-PARTE ORDE R OF THE CIT(A) AND RESTORE THE ITA-1628 & 1629/D/2008 3 MATTER BACK TO HIS FILE FOR DECIDING THE ISSUE ON M ERITS AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 2 ND SEPTEMBER, 2009. SD/- SD/- (D.R.SINGH) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02.09.2009. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR