Navrang Jewellers, Ahmedabad V. DCIT, Circle-6(1), Ahmedabad

ITA 1879/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0512 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 05-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: HEMANT R. SHAH
• Keywords: Set aside
• Section: 143(3); 250

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, HONBLE VICE-PRESIDENT AND SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER ITA NO. 1879/AHD/2018 ASSESSMENT YEAR : 2015-16 NAVRANG JEWELLERS, C/O. HEMANT R SHAH & CO., 1-A, VITHALBHAI BHAVAN, ABOVE SP COLONY RLY UNDERBRIDGE, AHMEDABAD-13 PAN : AAHFN 7418 A V/S . DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1), AHMEDABAD / ( APPELLANT) .. / (RESPONDENT) ASSESSEE BY : SHRI HEMANT R. SHAH, AR REVENUE BY : SHRI LALIT P JAIN, SR DR / DATE OF HEARING : 02/11/2018 /DATE OF PRONOUNCEMENT : 30/11/2018 / O R D E R PER BENCH : THE PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF T HE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-6, AHMEDABAD DATED 9 TH JULY 2018 PASSED FOR ASSESSMENT YEAR 2015-2016. 2. IT IS PLEADED IN THE APPEAL THAT LEARNED FIRST A PPELLATE AUTHORITY HAS DISMISSED ITS APPEAL FOR WANT OF PROSECUTION. THE A SSESSEE HAS PLEADED FOR EARLY HEARING IN THE APPEAL. WHILE CONSIDERING THE APPLI CATION OF THE ASSESSEE, WE FIND THAT LEARNED FIRST APPELLATE AUTHORITY HAS NOT ADJU DICATED THE APPEAL ON MERITS, RATHER DISMISSED THE APPEAL IN LIMINE . 3. WITH THE ASSISTANCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE, WE HAVE GONE THROUGH RECORD CAREFULLY. WE FIND THAT THE AS SESSEE HAS FILED ITS RETURN OF INCOME DETERMINING INCOME AT RS.3,00,28,470/-. THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 ON 29.09.2017, WHEREBY LEARNED ASSESSING OFFICER HAS DETERMINED THE TAXABL E INCOME OF THE ASSESSEE AT RS.3,35,98,250/-. LEARNED ASSESSING OFFICER HAS MA DE AN ADDITION OF ITA NO.1879/AHD/2018 NAVRANG JEWELLERS VS. DCIT AY : 2015- 16 - 2 - RS.35,69,775/-. THIS ADDITION WAS CHALLENGED IN AP PEAL BEFORE THE LEARNED CIT(A); HOWEVER, LEARNED CIT(A) DISMISSED THE APPEA L FOR WANT OF PROSECUTION. AFTER LOOKING TO THE ORDER OF THE CIT(A), WE DEEM I T APPROPRIATE THAT THIS APPEAL BE TAKEN UP FOR EARLY HEARING BECAUSE LEARNED FIRST APPELLATE AUTHORITY HAS NOT ADJUDICATED THE ISSUES ON MERITS; RATHER DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. IT IS PERTINENT TO OBSERVE T HAT SUB-SECTION (6) OF SECTION 250 PROVIDES A MECHANISM FOR DISPOSAL OF APPEAL BY THE LEARNED CIT(A). THIS CLAUSE READS AS UNDER:- 250 (6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSI NG OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASON FOR THE DECISION. 4. SUB-SECTION (6) OF SECTION 250 CONTEMPLATES THAT LEARNED FIRST APPELLATE AUTHORITY IS REQUIRED TO STATE THE POINTS OF DISPUT ES AND, THEREAFTER, RECORD REASONS IN SUPPORT OF HER CONCLUSIONS ON THOSE POIN TS. IN THE PRESENT CASE, WE FIND THAT LEARNED FIRST APPELLATE AUTHORITY FAILED TO ADHERE TO THIS REQUIREMENT AND DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT O F PROSECUTION. THE ORDER OF THE LD. CIT(A) IS, THEREFORE, NOT SUSTAINABLE. WE, THEREFORE, ALLOW THE APPEAL OF THE ASSESSEE AND SET ASIDE THE ORDER OF THE LEARNED CIT (A) AND REMIT THE ISSUES TO THE FILE OF THE LEARNED FIRST APPELLATE AUTHORITY FOR R E-ADJUDICATING THE SAME ON MERITS. THE ASSESSEE IS DIRECTED TO CO-OPERATE WITH THE LEARNED CIT(A) AND NOT TO SEEK UNNECESSARY ADJUSTMENTS. 5. IN VIEW OF THE ABOVE DISCUSSIONS, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30 TH NOVEMBER, 2018 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) VICE PRESIDENT (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD, DATED 30/11/2018 *BT. ITA NO.1879/AHD/2018 NAVRANG JEWELLERS VS. DCIT AY : 2015- 16 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. $ / THE APPELLANT 2. %&$ / THE RESPONDENT. 3. ( / CONCERNED CIT 4. ( ( ) / THE CIT(A) 5. + %.. , , / DR, ITAT, AHMEDABAD 6. 1 / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) ! ', / ITAT, AHMEDABAD 1. DATE OF DICTATION- 02.11.2018 2 PAGES DICTATION PA D ATTACHED 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.11.2018.. OTHER MEMBER 30 .11.2018 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.-. 30.11.2018 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 30.11.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK30.1 1.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORD 8. DATE OF DESPATCH OF THE ORDER