Rashida Ahmedahusain Momin, Ahmedabad V. ITO, Ward-1(3)(4), Ahmedabad

ITA 186/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8604 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ALKESH SHRI S N DIVETIA
• Keywords: Set aside

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.186/AHD/2019 / ASSTT. YEAR: 2010-11 RASHIDA AHMEDAHUSAIN MOMIN 101, SAHISTRA APARTMENT HAIDER MEDAN, RAIKHAD AHMEDABAD. PAN : ASCPM 3887 D VS. ITO, WARD-1(3)(4) AMBAWADI AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI ALKESH FOR SHRI S.N. DIVETIA, AR REVENUE BY : SHRI JAYANT JHAVERI, SR.DR ! / DATE OF HEARING : 08/04/2019 '#$ ! / DATE OF PRONOUNCEMENT: 10 /04/2019 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.CIT(A)-6, AHMEDABAD DATED 12.12.2018 PASSED FOR THE ASSTT.YEAR 2010-11. ITA NO.186/AHD/2019 2 2. IN THE FIRST GROUND OF APPEAL, GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN DISMISSING THE APPE AL OF THE ASSESSEE EXPARTE FOR WANT OF PROSECUTION. 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. A PERUSAL OF THE CIT (A)S ORDER WOULD INDICATE THAT THE LD.CIT(A) HAS ISSUED NOTICE TO THE ASSESSEE FOR ARGUING THE APPEAL ON THREE OCCASIONS, BUT ON E ACH OCCASION NO ONE HAD APPEARED, AND ACCORDINGLY, THE LD.CIT(A) AFTER PUTTING RELIANCE UPON THE DECISION OF HONBLE BOMBAY HIGH CO URT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA (CENTRAL EXCISE APPEAL NO.62 OF 2009) HAS OBSERVED THAT EVERY JUDICIAL AND QUASI -JUDICIAL AUTHORITY IS ENTITLED TO DISMISS THE CASE BEFORE HI M ON ACCOUNT OF WANT OF PROSECUTION. SUB-SECTION (6) OF SECTION 25 0 READS AS UNDER: 6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSI NG OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POIN TS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. 5. ON PERUSAL OF SECTION WOULD INDICATE THAT THE LD .CIT(A) WAS REQUIRED TO FORMULATE POINTS IN DISPUTE, AND THEREA FTER RECORD REASONS ON SUCH POINTS. EVEN IF THE ASSESSEE DID N OT PARTICIPATE, THE LD.CIT(A) OUGHT TO HAVE GONE THROUGH THE ASSESS MENT RECORD AND THEREAFTER FORMED THE POINT IN DISPUTE, AND SHO ULD HAVE RECORDED REASONS IN SUPPORT OF HER CONCLUSIONS ON T HOSE POINTS. THE LD.CIT(A) FAILED TO ADHERE THE MANDATORY PROCED URE, HENCE ITA NO.186/AHD/2019 3 HER ORDER IS NOT SUSTAINABLE. WE ALLOW THIS APPEAL OF THE ASSESSEE AND SET ASIDE THE ORDER OF THE LD.CIT9A). ALL THE ISSUES ARE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRES H ADJUDICATION. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 10 TH APRIL, 2019. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER