Shri Faizmohmmed G. Pathan, Ahmedabad V. The Income Tax Officer, Ward-2(3), Ahmedabad

ITA 2123/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94723 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Assessee Lawyers: M J SHAH

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NO.2123/AHD/2015 /BLOCK ASSTT. YEAR: 2008-2009 SHRI FAIZMOHMMED G. PATHAN 3340, NAGINA POLE, DARIYAPURA AHMEDABAD 380 001. PAN : AOOPP 5276 P VS ITO, WARD - 2(3) AHMEDABAD. %& / (APPELLANT) '( %& / (RESPONDENT) ASSESSEE BY : SHRI M.J. SHAH, AR REVENUE BY : SHRI VILAS V. SHINDE, DR / DATE OF HEARING : 01/12/2015 / DATE OF PRONOUNCEMENT: 02/12/2015 )*/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF THE CIT(A)-10, AHMEDABAD DATED 13.5.2015 PASSED FOR THE ASSTT.YEAR 2008-09. 2. AT THE OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE LD.FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPE AL OF THE ASSESSEE FOR WANT OF PROSECUTION. ACCORDING TO THE LD.COUSNEL O F THE ASSESSEE, THE LD.COMMISISONER HAS NO POWER TO DISMISS THE APPEAL ON ACCOUNT OF NON- PROSECUTION. IN SUPPORT OF HIS CONTENTION HE RELIE D UPON THE ORDER OF THE ITAT IN THE CASE OF GUJARAT THEMIS BIOSYN LTD. JCIT, 74 ITD 339 ITA NO.2123/AHD/2015 2 (AHD). THE LD.DR UNABLE TO CONTROVERT THE CONTENTI ON OF THE LD.COUNSEL OF THE ASSESSEE. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE ARE OF THE VIEW THAT SUB-SECTION (6) OF SECTION 250 CONTEM PLATES THAT THE LD.CIT(A) WILL STATE THE POINTS OF DISPUTES ARISING IN THE APPEAL, AND THEREAFTER RECORD REASONS IN SUPPORT OF HER CONCLUS ION ON THESE POINTS. THE LD.CIT(A) FAILED TO STATE POINTS IN DISPUTE WHI CH ARE TO BE FRAMED FROM THE RECORD AVAILABLE WITH HER. THEREFORE, THE PROCEDURE CONTEMPLATED UNDER SUB-SECTION (6) OF SECTION 250 H AS NOT BEEN ADHERE TO. THEREFORE, WE SET ASIDE THE ORDER OF THE CIT(A ) AND RESTORE ALL THE ISSUES TO THE FILE OF THE CIT(A) FOR ADJUDICATION O N MERIT. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 2 ND DECEMBER, 2015 AT AHMEDABAD. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER