M/s. Jagdish & Co., Anand V. The Income Tax Officer,Ward-1, Anand

ITA 1633/AHD/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8471 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORESHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO. 1633/AHD/2014 / ASSESSMENT YEAR: 2010-11 M/S. JAGDISH & CO., SHIKHOD TALAVADI, BEHIND CP COLLEGE, ANAND-388 001 PAN : AABFJ 4181 C VS. THE INCOME-TAX OFFICER, WARD-1, ANAND / (APPELLANT) / (RESPONDENT) ASSESSEE BY : ARTI N. SHAH, AR REVENUE BY : UMA SHANKAR PRASAD, SR DR / DATE OF HEARING : 09/04/2018 / DATE OF PRONOUNCEMENT: 10/04/2018 / O R D E R THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAI NST THE ORDER OF THE LEARNED CIT(A)-II, BARODA DATED 16.01.2014 P ASSED FOR ASSESSMENT YEAR 2010-11. 2. IN THE FIRST GROUND OF APPEAL THE ASSESSEE HAS P LEADED THAT THE LEARNED CIT(A) HAS ERRED IN DISMISSING THE APPEAL O F THE ASSESSEE EX- PARTE. 3. WITH THE ASSISTANCE OF THE LEARNED REPRESENTATIV ES, I HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT THAT LEARNED FIRST APPELLATE AUTHORITY HAS ISSUED NOTICE OF HEARING ON 20.05.201 3 WHICH REMAINED UN-COMPLIED WITH. IN RESPONSE TO THE NEXT NOTICE O F HEARING, ASSESSEE FILED AN ADJOURNMENT APPLICATION AND HEARING WAS AC CORDINGLY ADJOURNED. THEREAFTER, ON NEXT NOTICE, ASSESSEE DI D NOT APPEAR BEFORE THE LEARNED CIT(A) AND THE LEARNED FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PR OSECUTION. SMC-ITA NO.1633/AHD/2014 JAGDISH & CO VS. ITO FOR AY: 2010-11 2 4. SUB-SECTION (6) OF SECTION 250 CONTEMPLATES THAT THE LEARNED FIRST APPELLATE AUTHORITY WOULD PREPARE THE STATEMENT OF FACTS POINTING OUT THE ISSUES IN DISPUTE AND THEREAFTER RECORD HIS REA SONS IN SUPPORT OF HIS CONCLUSION ON THOSE POINTS. BY DISMISSING THE APP EAL FOR WANT OF PROSECUTION, THE LEARNED FIRST APPELLATE AUTHORITY HAS FAILED TO ADHERE TO THE MANDATORY PROVISION; THEREFORE, HIS ORDER IS NOT SUSTAINABLE. I ACCORDINGLY SET ASIDE THE ORDER OF LD. CIT(A) AND R ESTORE ALL ISSUES RAISED IN THIS APPEAL TO THE FILE OF LEARNED FIRST APPELLA TE AUTHORITY FOR FRESH ADJUDICATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 10 TH APRIL, 2018 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 10/04/2018 BIJU T., SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! # / CONCERNED CIT 4. # ( ) / THE CIT(A) 5. & ! , ! , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) %, / ITAT, AHMEDABAD