Anuj Kumar Agrawal, V. Income Tax Officer,

ITA 164/JAB/2013

• Counselvise Citation: 16422914 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 20-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHIR KUMAR
• Assessee Lawyers: H S MODH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, S.M.C., JABALPUR BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO.164/JAB/2013 ASSESSMENT YEAR: 2003-04 SHRI ANUJ KUMAR AGRAWAL, VS. INCOME TAX OFFICER, BETUL GANJ, BETUL (M.P.) BETUL (M.P.) (PAN: AXPA 1855 H). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI H.S. MODH RESPONDENT BY : SHRI SUDHIR KUMAR DATE OF HEARING : 24.09.2014 DATE OF PRONOUNCEMENT : 26.09.2014 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE LD. COMMISSIONER OF INCOME TAX(A)S EX-PARTE ORDER DATED 22.05.2006 FOR THE A.Y. 2003-04. 2. LD. COUNSEL SUBMITS THAT THE ASSESSEE COULD NOT COMPLY WITH THE NOTICE OF HEARING AS THE SAME WERE NOT ACTUALLY SERVED UPON H IM. HE PRAYS FOR ONE MORE OPPORTUNITY OF HEARING AND UNDERTAKES TO ENSURE THA T HE WILL FULLY CO-OPERATE IN EXPEDITIOUS DISPOSAL OF REMANDED PROCEEDINGS. 3. LD. DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE AFORESAID PRAYER. 2 ITA NO.164/JAB/2013 A.Y. 2003-04 4. IN VIEW OF THE ABOVE DISCUSSIONS, I SEE NO HARM IN REMITTING THE MATTER TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) FOR FRESH ADJUDICATION ON MERITS, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEA RING TO THE ASSESSEE, IN ACCORDANCE WITH THE LAW AND BY WAY OF A SPEAKING OR DER. I ORDER SO. AS THE MATTER IS REMITTED TO THE FILE OF THE LD. COMMISSIO NER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION, GRIEVANCES RAISED BY THE ASSESS EE ON MERITS DO NOT CALL FOR ANY ADJUDICATION AT THIS STAGE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODA Y ON 26 TH DAY OF SEPTEMBER, 2014. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER DATE: 26 TH SEPTEMBER, 2014 PBN/* COPY OF THE ORDER FORWARDED TO :- 1) APPELLANT 2) RESPONDENT 3) CIT (APPEALS) CONCERNED 4) CIT CONCERNED 5) D.R., ITAT, JABALPUR BENCH, JABALPUR 6) GUARD FILE. BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, JABALPUR