M/s Manilal Ganesh Prasad Gupta, CHHINDWARA V. Income Tax Officer-1,

ITA 192/JAB/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5619 (ITAT-JABALPUR)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 09-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D R LATHORIYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 1 9 2 / J AB /201 5 (ASST. YEAR : 200 8 - 0 9 ) M/S. MANNILAL GANESH PRASAD GUPTA , PROP. GUPTA STORES, MAIN ROAD, CHHINDWARA (MP) VS. ITO, WARD - 1 , CHHINDWARA . PAN NO. AAGFM 0026 N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : S HRI D.R. LATHORIYA - DR DATE OF HEARING : 07 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 07 / 04 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 1, JABALPUR , DATED 09 /0 3 /201 5 . 2. IN THIS APPEAL , THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1 O N THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT(A) - 1 , JABALPUR ERRED BOTH IN LAW AS MU C H AS ERRONEOUSLY DI SMISSING THE APPEAL FILED BY THE APPELLANT WITHOUT GIVING FAIR AND REASONABLE OPPORTUNITY OF BEING HEARD, WHICH IS AGAINST THE PRINCIPLE OF NATURAL LAW AND JUSTICE UNDER THE LAW OF JURISPRUDENCE. . 2 ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT IGN ORED COMPLIANCE MADE BY THE APPELLANT IN THE SHAPE OF ADJOURNMENT APPLICATIONS. 3 ALTERNATIVELY; O N THE FACTS AND CIRCUMSTANCES OF THE CASE THE CIT(A) IS NOT JUSTIFYING IN CONFIRMING DISALLOWANCE OF RS. 24,000/ - FROM SALA RY PAYMENT AND RS . 11,47,304/ - ON ACCOUNT OF DISCOUNT PASSED 2 ITA NO. 192 / JAB /201 5 TO M/S. ALLIED CELLCOM, CHHINDWARA. 4 THE IMPUGNED ORDER IS MERELY PREJUDICIOUS TO THE REVENUE AND SERVES TO BE SET ASIDE AS APPELLANT HAD DULY COMPLIED EACH FIXATION NOTICE AS ADMITTED BY CIT(A) HIMSELF IN IMPUGNE D ORDER PASSED BY HIM . 5 THE APPELLANT CRAVES LEAVE TO ADD, ALTER, VARY, OMIT SUBSTITUTE WITHDRAW OR AMEND THE ABOVE GROUNDS OF APPEAL, AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE APPEAL, SO AS TO ENABLE THE LD. CIT(A) TO DECIDE THIS APPEAL ACCORDING TO LAW. 3 . A PERUSAL OF THE IMPUGNED ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SHOWS THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE S OF HEARING FIXED ON 17/09/2014, 10/10/2014, 11/11/2014 , 08/12/2014, 05/01/2015, 04/02/2015 AND 05/03/2015 . WE FIND THAT THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF BHARAT PETROLEUM CORPORATION LTD. VS. ITAT & OTHERS IN W.P.NO. 1740/2013 , ORDER DATED 23/09/2013 HAS HELD THAT THE TRIBUNA L HAS NO POWER TO DISMISS APPEAL FOR NON - APPEARANCE OF APPELLANT. IT HAS TO DEAL WITH THE MERITS. RESPECTFULLY FOLLOWING THE SAME, WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE TO DECIDE THE AP PEAL OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 0 7 TH DAY OF APRIL , 201 6 AT JABALPUR . S D/ - SD/ - ( N.K. CHOUDHRY ) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 07 TH APRIL , 201 6 . 3 ITA NO. 192 / JAB /201 5 VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER