Delf Consulting Engineers (India) Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-1(4), Ahmedabad

ITA 18/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9575 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 03-01-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. ITA NO. 18/AHD/2014 (ASSESSMENT YEAR:2009-10) DELF CONSULTING ENGINEERS (INDIA) PVT. LTD., 101, 2 ND FLOOR, SHANAY-1, OPP. SHIVALIK PLAZA, IIM ATIRA ROAD, AHMEDABAD APPELLANT VS. THE INCOME-TAX OFFICER, WARD-1(4), 3 RD FLOOR, PRATYAKSH KAR BHAVAN, NR. POLYTECHNIC, AMBAWADI, AHMEDABAD 380 015 RESPONDENT PAN: AACCD7433K /BY ASSESSEE : NONE /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 02.01.2017 /DATE OF PRONOUNCEMENT : 06.01.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009-10 ARISES AGAINST THE CIT(A)-6, AHMEDABADS ORDER DATED 07.10.2013, IN AP PEAL NO. CIT(A) VI WD-1(4)/303/11-12 IN PROCEEDINGS UNDER SECTION 143( 3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 18/AHD/2014 (DELF CONSULTING ENGINEERS (IND IA) PVT. LTD. VS. ITO) A.Y. 2009-10 - 2 - CASE CALLED TWICE NONE APPEARS AT ASSESSEES BEHEST . IT IS ACCORDINGLY PROCEEDED EX PARTE IN THE INSTANT APPEAL. 2. A PERUSAL OF THE INSTANT FILE INDICATES THAT THE ASSESSEE HAS PLEADED TWO FOLDED GROUNDS IN CHALLENGING THE LOWER APPELLATE O RDER INTER ALIA DISMISSING ITS APPEAL EX PARTE ALLEGEDLY WITHOUT GRANTING ADEQ UATE OPPORTUNITY OF HEARING THEREBY CONFIRMING SECTION 10A DEDUCTION DISALLOWAN CE RS.18,34,050/- OUT OF RS.28,29,642/- ON THE GROUND THAT THE SAME IS AL LOWABLE ONLY AFTER THE ELIGIBLE UNDERTAKING BEGINS TO MANUFACTURE OR PRODU CTION OF THE RELEVANT ARTICLE OR THE THING. 3. WE STRAIGHTWAY COME TO THE CIT(A)S ORDER UNDER CHALLENGE. HE APPEARS TO HAVE ISSUED NOTICE OF HEARING IN ASSESSE ES APPEAL ON 17.07.2013 FIXING THE CASE ON 08.08.2013. THE ASSESSEE DID NO T APPEAR. IT SOUGHT ADJOURNMENT. THE CIT(A) POSTPONED THE HEARING FOR 06.09.2013. THE ASSESSEE AGAIN FILED FOR ADJOURNMENT. THE CIT(A) A CCEPTED ITS REQUEST FOR 04.10.2013 WHEREIN THE ASSESSEE AGAIN DID NOT APPEA R. NOR DID IT RESPOND TO THE HEARING. THIS MADE THE CIT(A) TO UPHOLD ASSESS ING OFFICERS ACTION HEREINABOVE RESTRICTING SECTION 10A DEDUCTION CLAIM OF RS.28,29,642/- TO RS.9,95,592/- ON THE GROUND THAT THE SAME WAS ALLOW ABLE ONLY FROM THE DATE OF COMMENCEMENT OF THE MANUFACTURING ACTIVITY. 4. WE HAVE HEARD THE REVENUE. CASE FILE PERUSED. IT IS EVIDENT TO US THAT THE LOWER APPELLATE AUTHORITY HAS DISMISSED ASSESSE ES APPEAL FOR NON PROSECUTION ON THE GROUND THAT THE ASSESSEE HAD NOT PUT IN APPEARANCE ON THE LAST HEARING SCHEDULED FOR 04.10.2013. IT HOWEVER DOES NOT INDICATE AS TO WHETHER THE ASSESSEE HAD BEEN INFORMED THROUGH ANY NOTICE OF HEARING OR NOT MUCH LESS THAN ACTUAL SERVICE THEREOF. WE THUS OBS ERVE THAT THE ASSESSEE DESERVES ONE MORE EFFECTIVE OPPORTUNITY OF HEARING IN THE LOWER APPELLATE PROCEEDINGS. WE THUS REMIT THE INSTANT MAIN ISSUE OF ALLOWABILITY OF SECTION ITA NO. 18/AHD/2014 (DELF CONSULTING ENGINEERS (IND IA) PVT. LTD. VS. ITO) A.Y. 2009-10 - 3 - 10A DEDUCTION BACK TO THE FILE OF CIT(A) FOR AFRESH ADJUDICATION AS PER LAW AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO ASSESSEE WHO SHALL BE AT LIBERTY TO FILE ALL NECESSARY DETAILS IN ORDER TO S UBSTANTIATE ITS ABOVE DEDUCTION CLAIM. 5. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 6 TH DAY OF JANUARY, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 06/01/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0