Shri Inderjeet Singh Khanuja, Indore V. The ACIT 5(1), Indore

ITA 209/IND/2014

• Counselvise Citation: 20922714 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 13-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: GIRISH AGRAWAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 209/IND/2014 A.Y. 2009-10 INDERJEET SINGH KHANUJA INDORE PAN ACSPK 9680Q ::: APPELLANT VS ASSTT. COMMR. OF INCOME TAX OFFICER 5(1) INDORE ::: RESPONDENT ` APPELLANT BY SHRI GIRISH AGRAWAL RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 13 . 5 .2015 DATE OF PRONOUNCEMENT 1 3 . 5 .2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATE FROM THE ORDER OF THE LEARNED CIT(A)-II, INDORE, DATED 28.11.2 013. THE GROUNDS OF APPEAL READ AS UNDER :- 2 ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-II ERRED IN 1. NOT GRANTING REASONABLE OPPORTUNITY TO THE ASSESSEE FOR REPRESENTING THE CASE. 2. NOT CONSIDERING THE REASONS FOR GRANTING ADJOURNMEN T, FILED BY THE ASSESSEE 3. HOLDING THAT REASONS FOR SEEKING ADJOURNMENT AS NOT PLAUSIBLE AND THAT THE CASE WAS NOT REPRESENTED PERSONALLY/THROUGH COUNSEL 4. STATING THAT NO INFORMATION WAS FILED FOR SEEKING T HE ADJOURNMENT WHEREAS IN FACT THE ADJOURNMENT APPLICATION STATED ABOUT THE NON AVAILABILITY OF CO UNSEL REPRESENTING THE CASE OWING TO HE BEING OUT OF STAT ION FOR ATTENDING A MARRIAGE FUNCTION. 2. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE OR DER OF THE CIT(A) AND RESTORE THE APPEAL TO THE FILE OF T HE CIT(A) TO BE DECIDED DE NOVO. 3 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 13 TH MAY, 2015 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER MAY 13 TH 2015 DN/-