Anas Enterprises, Baroda V. The Income Tax Officer, Ward-2(3), Baroda

ITA 2271/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0887 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: S N DIVATIA

Judgement Text

I.T.A. NO S . 227 1 /AHD/201 3 & 21/AHD/2014 A SSESSMENT Y EAR S : 20 0 4 - 05 & 2005 - 06 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 227 1 /AHD/ 20 1 3 ASSESSMENT Y EAR : 20 0 4 - 05 ANAS ENTERPRISES, . ...... . ... . ... APPELLANT MAKRAND DESAI ROAD, TANDALJA, BARODA 390 012. [ PAN : A A LFA 8395 H ] VS. INCOME TAX OFFICER, WARD 2 ( 3 ), BARODA . ............... . RESPONDENT I.T.A. NO. 21/AHD/2014 ASSESSMENT YEAR: 2005 - 06 ANAS ENTERPRISES, . ...... . ... . ... APPELLANT A/6, GULISTAN BUNGALOWS , TANDAL JA, BARODA 390 012. [ PAN: A ALFA 8395 H ] VS. INCOME TAX OFFICER, WARD 2(3), BARODA. ............... . RESPONDENT APPEARANCES BY: S.N. DIVATIA , FOR THE APPELLANT O.P. MEENA , FOR THE RESPONDENT D ATE OF CONCLUDING THE HE ARING : JU LY 1 8 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JU LY 19 TH , 201 6 O R D E R BY WAY OF TH ESE APPEAL S , THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE EX - PARTE ORDER S DATED 24.05.2013 & 24.09.2013 PASSED BY THE LEARNED CIT(A) FOR ASSESSMENT YEARS 200 4 - 0 5 & 2005 - 06 . AS THESE TWO APPEAL S PERTAIN TO THE SAME ASSESSEE AND WERE HEARD TOGETHER, AS A MATTER OF CONVENIENCE, I AM DISPOSING OF THESE APPEALS BY THIS CONSOLIDATED ORDER. I.T.A. NO S . 227 1 /AHD/201 3 & 21/AHD/2014 A SSESSMENT Y EAR S : 20 0 4 - 05 & 2005 - 06 PAGE 2 OF 3 2. WHEN TH ESE APPEAL S W ERE CALLED OUT FOR HEARING, I T WAS NOTICED THAT NONE HAS APPEARED BEFORE THE LEARNED CIT(A) AND THAT THE MATTER HAS BEEN, THEREFORE, DECIDED EX - PARTE QUA THE ASSESSEE APPELLANT BY THE LEARNED CIT(A). 3. LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE LEARNED CIT(A) HAS DECIDED T HE MATTER WITHOUT APPRECIATING THE FACT THAT THERE WAS SUFFICIENT CAUSE FOR ALLEGED NON - COMPLIANCE WITH THE NOTICES OF HEARING ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS. LEARNED COUNSEL HAS ALSO MADE IT CLEAR T HAT THE ASSESSEE SHALL NOW FUL LY CO - OPERATE IN EXPEDITIOUS DISPOSAL OF TH ESE APPEALS AND ASSURED THAT IT WILL NOT ORDINARILY SEEK FOR ANY ADJOURNMENT . 4. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE MUCH TO SAY ON THIS ASPECT OF THE MATTER BUT HE CONTENDED THAT AT BEST THE MATTER SHOULD BE REMITTED TO THE LEA R NED CIT(A) FOR ADJUDICATION ON MERITS RATHER THAN OUR TAKING A CALL ON MERITS OF THE CASE. 5. I N VIEW OF THE ABOVE DISCUSSIONS , I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DENOVO . WHILE DOING SO, LEARNED CIT(A) WILL GIVE A FRESH OPPORTUNITY OF HEARING TO THE ASSESSEE AND SHALL TAKE INTO ACCOUNT WRITTEN AND ORAL SUBMISSIONS AS THE ASSESSEE MAY LIKE TO MAKE AND DECIDE THE MATTER IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER. I ORDER ACCORDINGLY. 6 . IN THE RESULT, APPEAL S ARE ALLOWED FOR STATISTICAL PURPOSES. PRO NOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF JULY , 2016. SD/ - PRAMOD KUMAR (ACCOUNTAN T MEMBER) DATED: THE 19 TH DAY OF JU LY , 2016. PBN/* I.T.A. NO S . 227 1 /AHD/201 3 & 21/AHD/2014 A SSESSMENT Y EAR S : 20 0 4 - 05 & 2005 - 06 PAGE 3 OF 3 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHME DABAD