M/s Mirzapur Durry & Carpet Industries, Mirzapur V. ACIT, Mirzapur

ITA 209/ALLD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94942 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SINGH
• Assessee Lawyers: B B GOENKA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER I.T.A. NO. 209 / ALLD/201 2 ASSESSMENT YEAR: 2005 - 06 M/S. MIRZAPUR DURRY VS. ACIT, RANGE - III, & CARPET INDUSTRIES, MIRZAPUR. SHIWALA MAHANTH, MIRZAPUR. PAN: AAEFM 3459K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B.B GOENKA , A.R. REVENUE BY : SHRI A.K. SINGH , DR. DATE OF HEARING: 06 .08.2015 ORDER PER : P.K. BANSAL , A CCO UNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , ALLAHABAD DATED 08 . 02 .201 2 FOR THE ASSESSMENT YEAR 2005 - 06 . 2. IN THIS APPEAL, THE ASSESSEE HAS TAKEN AS MANY AS 9 GROUNDS OF APPEAL . 3. AFTER HEARING THE RIVAL SUBM ISSION, I NOTED THAT THE ASSESSEE HAS FILED THE ADDITIONAL EVIDENCE BEFORE THE CIT(A). ASSESSING OFFICER HAS ALSO CALLED FOR THE REMAND REPORT AND GIVEN THE 2 OPPORTUNITY TO THE ASSESSEE TO REBUT THE REMAND REPORT. THE ASSESSEE HAS ASKED FOR ADJOURNMENT WHEN THE APPEAL WAS FILED BUT THE CIT(A) INSTEAD OF ALLOWING THE ADJOURNMENT TO THE ASSESSEE DISMISSED THE APPEAL OF THE ASSESSEE , IGNORING THE ADJOURNMENT APPLICATION FILED BY THE ASSESSEE. 4. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, I SET ASIDE THE O RDER OF THE CIT(A) AS WELL AS THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER AND IN THE INTEREST OF JUSTICE AND FAIR PLAY DIRECT THE ASSESSING OFFICER TO MAKE A FRESH ASSESSMENT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS STATISTICALLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 8/ 2015 SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 31/08 /201 5 PRABHAT KUMAR KESARWAN I, SR.P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR