M/s. Shreedhar Associates, Ahmedabad V. The Income Tax Officer, Ward-2(2)(5), ( Old Ward-9(1)), Ahmedabad

ITA 2135/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94196 (ITAT-AHMEDABAD)
• Duration Of Justice: 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 20-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN KUMAR
• Assessee Lawyers: PRAMOD B KEDIA

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER STAY PETITION NO.83/AHD/2015 WITH ./ ITA NO.2135/AHD/2015 / ASSTT.YEAR: 2004-2005] M/S.SHREEDHAR ASSOCIATES C/O. KEDIA & KEDIA ASSOCIATES 205, KALING, B/H. BATA SHOW ROOM NR. MT. CARMEL SCHOOL OFF ASHRAM ROAD AHMEDABAD 380 009. VS ITO, WARD - 2(2)(5) AHMEDABAD. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI PRAMOD B. KEDIA REVENUE BY : SHRI PRAVINKUMAR, DR / DATE OF HEARING : 06/08/2015 / DATE OF PRONOUNCEMENT: 06/08/2015 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT STAY PETITION IS DIRECTED AT THE INSTA NCE OF THE ASSESSEE FOR GRANT OF AD-INTERIM STAY OF THE OUTSTANDING DEMAND AMOUNTING TO RS.2,82,430/-. 2. THE LD.COUNSEL FOR THE ASSESSEE, AT THE VERY OUT SET, SUBMITTED THAT THE LD.FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, 1961 MANDATES THE CIT(A) TO STATE THE POINTS IN DIS PUTE AND THEREAFTER ASSIGN THE REASONS IN SUPPORT OF HIS CONCLUSION. WE ARE OF THE CONSIDERED VIEW THAT, BY DISMISSING THE APPEAL FOR WANT OF PROSECUTION, THE LD. FIRST APPELLATE AUTHORITY HAS FAILED TO FOL LOW THE MANDATE S.P.NO.93/AHD/2015 2 REQUIRED IN SUB-SECTION (6) OF SECTION 250 OF THE A CT. THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD.CIT(A)-10, AHMED ABAD DATED 20.4.2015 AND RESTORE THE ISSUE TO THE FILE OF THE LD.CIT(A) FOR RE- ADJUDICATION AFTER GIVING DUE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. CONSEQUENTLY, THE STAY PETITION FILED BY THE ASSESS EE BECOMES INFRUCTOUS , AND APPEAL OF THE ASSESSEE BEING ITA NO.2135/AHD/ 2015 IS ALLOWED FOR STATISTICAL PURPOSE ONLY. 3. IN THE RESULT, THE STAY PETITION OF THE ASSESSEE IS DISPOSED OF AS ABOVE, AND THE APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 6 TH AUGUST, 2015 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 06/08/2015