M/s. Apollo Vikas Steel Pvt.Ltd., Bhavnagar V. The Addl.CIT.,Range-1, Bhavnagar

ITA 2033/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80248 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 17-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV SRDR

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.2033/AHD/2011 [ASSTT.YEAR : 2008-2009] APOLLO VIKAS STEELS P. LTD. JIVAN MANSION, LATI BAZAR BHAVNAGAR. /VS. ACIT, RANGE-1 BHAVNAGAR. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : MS. URVASHI SHODHAN + 2 3 )/ REVENUE BY : SHRI B.L. YADAV, SR.DR 5 2 &(*/ DATE OF HEARING : 11 TH JULY, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 08/08/2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSTT.YEAR 2008-2009 IS DIRECTED AGAINST THE OR DER OF THE CIT(A). 2. THE FIRST EFFECTIVE GROUND OF THE APPEAL OF THE ASSESSE IS AS UNDER: 2.0. THE LD.CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL EX PARTE ON THE GROUND OF NON-PROSECUTION. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THERE WAS A MIS- COMMUNICATION OF THE DATE OF HEARING OF THE APPEAL BEFORE THE CIT(A) IN THIS CASE, AS THE ASSESSEE WAS RESIDING AT BHAVNAGA R AND HIS CHARTERED ACCOUNTANT WAS HAVING HEAD QUARTER AT RAJKOT, AND T HE OFFICE OF THE ITA NO.2033/AHD/2011 -2- CIT(A) DECIDING THE APPEAL OF THE ASSESSEE WAS LOCA TED AT AHMEDABAD. SHE SUBMITTED THAT NON-APPEARANCE ON THE DATE OF HE ARING BEFORE THE CIT(A) WAS NOT DELIBERATE. SHE FURTHER SUBMITTED T HAT THE CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX PARTE DISMISSING THE SAME IN LIMINE , AND HAS NOT GONE INTO MERITS OF THE ISSUE BEFORE HI M. THE LEARNED DR RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE CIT(A) HAS PAS SED EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE ISSUE BEFORE HIM. THE ASSESSEE HAS C LAIMED THAT THERE WAS A MISCOMMUNICATION DUE TO DIFFERENT LOCATIONS OF THE OFFICE OF THE CIT(A), HEAD QUARTER OF THE CA AND BUSINESS AND RESIDENCE O F THE ASSESSEE AT BHAVNAGAR. IN THESE FACTS OF THE CASE, WE ARE OF T HE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO RESTORE THE ISSUES IN TH E APPEAL OF THE ASSESSEE TO THE FILE OF THE CIT(A) WITH DIRECTION TO DECIDE THE ISSUE ON MERITS IN ACCORDANCE WITH LAW, AFTER PROVIDING REASONABLE OPP ORTUNITY OF HEARING TO BOTH THE PARTIES. 5. IN VIEW OF OUR DECISION TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A), WE ARE NOT ADJUDICATING THE OTHER GROUNDS OF THE AP PEAL RAISED BY THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT