Ishika Beauty International Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-4(3), Ahmedabad

ITA 2161/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94922 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Assessee Lawyers: D K PARIKH
• Section: 143(3)

Judgement Text

I.T.A. NO. 2161 /AHD /201 5 ASSESSMENT YEAR: 20 08 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND RAJPAL YADAV JM] I.T.A. NO. 2161 / AHD/201 5 ASSESSMENT YEAR: 2008 - 09 I SHIKA BEAUTY INTERNATIONAL PVT. LTD., .. ........ .... .APPELLANT 101, KOHINOOR CHAMBERS, NR. SINDH MERC A NTILE BANK, KALUPUR KOT I NI R A NG, AHMEDABAD. [ PAN: A A BCI 5370 H ] VS. INCOME TAX OFFICER , ........... ...... . RESPONDENT WARD 4(3), AHMEDABAD . APPEARANCES BY: D.K. PARIKH FOR THE A PPELLANT R.P. MAURYA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 2 1 , 201 5 DATE OF PRONOUNCING THE ORDER : DECEMBER 23 , 201 5 O R D E R PER PRAMOD KUMAR AM : 1. BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 2 7 TH MAY, 201 5 , PASSED BY THE LD. CIT(A) , AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), FOR THE A.Y. 2008 - 09. 2. A T THE OUTSET, THE LD . C OUNSEL FOR THE ASSESSEE CONTENDED THAT THE GROUND CHALLENGING REASSESSMENT UNDER SE CTION 147 RAI SE D BEFORE THE LD. CI T(A) WAS NOT DEALT WITH BY THE LD . CIT ( A ) IN THE IMPUGNED ORDER . THEREFORE, THE LD . COUNSEL FOR THE ASSESSEE I.T.A. NO. 2161 /AHD /201 5 ASSESSMENT YEAR: 20 08 - 09 PAGE 2 OF 2 PRAYS T HAT THE MA TT ER BE RES T ORED TO THE FILE OF LD . CIT ( A ) FOR REFRESH ADJUDICATION ON THE ISSUE OF VALIDITY OF REOPENING WHICH WAS SPECIFICALLY RAISED BEFORE THE LD. CIT(A) VIDE GROUND NO.5 . LD. DEPARTMENTAL REPRESENTATIVE DOE S NOT SERIOUSLY OPPOSE THE ABOVE SUBMISSIONS MADE BY T HE LD . C OUNSEL FOR THE ASSESSEE. 3. IN VIEW OF THE ABOVE DISCUSSIONS AND S INCE THIS ISSUE GOES TO THE VERY ROOT OF THE MATTER, I.E. JURISDICTIONAL ISSUE, WE DEEM IT FIT AND PROPER TO REMIT THE MA TT ER BACK TO THE FILE OF LD . CI T(A) FOR ADJUDICATION ON JURISDICTION AL ISSUE , I . E . VALIDITY OF REOPENING , WHICH WAS SPECIFICALLY R A ISED BEFORE THE LD . CIT(A) VIDE GROUND NO.5, BY WAY OF A SPEAKING ORDER A ND IN ACCORDANCE WITH THE LAW. WE ORDER SO. IN THIS VIEW OF THE MATTER, ALL OTHER ISSUES RAISED IN THE APPEAL ARE ACADEMIC AT THIS STAGE AND CALL FOR NO ADJUDICATION. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORD ER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF DECEMBER , 2015. SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 23 RD DAY OF DECEMBER , 201 5 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABA D