M/s. Madhupuri Steel Suppliers, Ahmedabad V. The Income Tax Officer, Ward-2(1), Baroda

ITA 1913/AHD/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7795 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 29-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: ANIL R SHAH
• Section: 143(3); 27

Judgement Text

ITA NOS. 1317 & 1318 OF 2013 AND 1913 & 1914 OF 201 5 MADHUPURI STEEL SUPPLIERS VS. ITO ASSESSMENT YEAR: 2003-04 & 2004-05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NOS. 1317 & 1318/AHD/2013 AND ITA NOS. 1913 & 1914 OF 2015 ASSESSMENT YEAR: 2003-04 & 2004-05 MADHUPURI STEEL SUPPLIERS .................. APPELLANT C/O. SANJAY J. SHAH, G-1, SAHED GNAN APARTMENTS, NR. BHRAHMAKUMARI ASHRAM, V.V. NAGAR, ANAND-388 120 [PAN : AAEFM 7692 L] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-2(1), BARODA APPEARANCES BY: ANIL R SHAH & KINJAL SHAH FOR THE APPELLANT SK DEV FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 18.07.2018 DATE OF PRONOUNCING THE ORDER : 20.07.2018 O R D E R PER PRAMOD KUMAR, AM: 1. THESE ARE FOUR APPEALS FILED BY THE ASSESSEE-APP ELLANT. THE APPEALS BEARING ITA NOS. 1317 & 1318/AHD/2013 ARE DIRECTED AGAINST SEPARATE ORDERS OF EVEN DATED 18.01.2013 PASSED BY THE LEARNED CIT(A)-II, BARODA IN THE QUANTUM PROCEEDINGS UNDER SECTION 143(3) R.W.S. 254 OF THE INCOME-TAX A CT, 1961 FOR THE ASSESSMENT YEARS 2003-04 AND 2004-05. THE APPEALS BEARING ITA NOS. 1913 & 1914/AHD/2015 ARE DIRECTED AGAINST A CONSOLIDATED ORDER DATED 07. 04.2015 PASSED BY THE LEARNED CIT(A)-5, BARODA IN THE PENALTY PROCEEDINGS U/S. 27 1(1)(C) OF THE ACT FOR ASSESSMENT YEARS 2003-04 & 2004-05. 2. FIRST WE TAKE UP THE QUANTUM APPEALS, I.E. ITA N OS. 1317 & 1318/AHD/2013. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, LEARN ED COUNSEL FOR THE ASSESSEE APPRISED THE BENCH THAT THAT THE IMPUGNED ORDER DAT ED 18.01.2013 PASSED BY THE LEARNED CIT(A) IS AN EX-PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT OF ASSISTANCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPEAL BEFORE US. 3. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO ITA NOS. 1317 & 1318 OF 2013 AND 1913 & 1914 OF 201 5 MADHUPURI STEEL SUPPLIERS VS. ITO ASSESSMENT YEAR: 2003-04 & 2004-05 PAGE 2 OF 2 THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THINK THIS IS A FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEF IT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED T O THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO REASON FOR AN APPELLATE FORUM BEING BYP ASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MER ITS. 4. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L EARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 5. SINCE WE HAVE ALREADY REMITTED THE MATTER IN QUA NTUM PROCEEDINGS TO THE FILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION, WE DE EM IT FIT AND PROPER TO REMIT THE ISSUE OF PENALTY ALSO TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION AFRESH AFTER FINALISATION OF QUANTUM PROCEEDINGS. 6. IN THE RESULT, ALL APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODA Y ON THE 20 TH JULY, 2018 SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 20 TH DAY OF JULY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER...19.07.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 19.07.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 20.07.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 20.07.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 20.07.2018 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 ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......