THE CHANDRAPUR DISTRICT CENTRAL CO-OPERATIVE BANK LIMITED, Chandrapur V. JT. CIT-CHANDRAPUR-RANGE, Chandrapur

ITA 234/NAG/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1702 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2014
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: MAKARAND JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 234/NAG./2014 ( ASSESSMENT YEAR : 2009-10 ) THE CHANDRAPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD. NAGPUR ROAD, CIVIL LINES CHANDRAPUR 442 401 PAN AAAJC0023F APPELLANT V/S JT. COMMISSIONER OF INCOME TAX CHANDRAPUR RANGE, CHANDRAPUR .... RESPONDENT REVENUE BY : SHRI NARENDRA KANE ASSESSEE BY : SHRI MAKARAND JOSHI DATE OF HEARING 20.08.2015 DATE OF ORDER 28.08 .2015 O R D E R PER MUKUL K. SHRAW AT, J.M. THIS APPEAL FILED BY THE ASSESSEE IS EMANATING FROM THE IMPUGNED ORDER DATED 10 TH JANUARY 2014, PASSED BY THE LEARNED COMMISSIONER (APPEALS)-II, NAGPUR, FOR THE ASSESSME NT YEAR 2009-10, ON THE FOLLOWING GROUNDS OF APPEAL: THE CHANDRAPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD. . 2 2. ALTHOUGH, A NUMBER OF GROUNDS ON THE ADDITIONS MADE HAVE BEEN RAISED BUT AT THE OUT SET, WE HAVE BEEN INFORMED THAT THE LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AGAINST THE ASSESSEE WITHOUT DISCUSSING THE MERITS OF THE IMPUGNED ADDITIONS. 3. FROM THE SIDE OF THE ASSESSEE, THE LEARNED COUNSEL FO R THE ASSESSEE DRAWN OUR ATTENTION ON THE DATES OF HEARING M ENTIONED BY THE LEARNED CIT(A) AND PLEADED THAT THE ASSESSEE WAS VERY MUCH KEEN TO PURSUE THE APPEAL AND REQUESTED FOR FEW ADJOURNME NTS SO AS TO QUOTE THE RELEVANT DOCUMENTS BUT AFTER GRANTING FEW AD JOURNMENTS, FINALLY, THE LEARNED CIT(A) HAS REJECTED THE REQUEST AND PROCEEDED EX- PARTE BY DISMISSING THE APPEAL IN LIMINE. 4. AFTER HEARING THE SUBMISSIONS OF BOTH THE SIDES, WE ARE OF THE CONSIDERED OPINION THAT THIS APPELLANT DESERVES ONE MORE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO HEREBY DIRECTED TO EITHER APPEAR HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE BEFORE THE LEARNE D CIT(A) WITHIN THIRTY DAYS FROM THE DATE OF RECEIPT OF THIS ORDER SUO- MOTU WITHOUT WAITING FOR ANY FORMAL NOTICE OF HEARING AND TAKE ALL NECESSARY STEPS TO GET THIS APPEAL FINALIZED AT AN EARLY DATE. HOWEVER, THE REVENUE AUTHORITIES ARE AT LIBERTY TO ADOPT DUE LEGAL RECOURSE S AS PRESCRIBED UNDER THE INCOME TAX ACT, 1961. WE ORDER ACCORDINGL Y. THE CHANDRAPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD. . 3 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES IN TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2015 SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER NAGPUR, DATED: 28.08.2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, NAGPUR CITY CONCERNED; (5) THE DR, ITAT, NAGPUR; (6) GUARD FILE. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY A SSISTANT REGISTRAR ITAT, NAGPUR