Sanskruti Mega Structure Pvt. Limited, Surat V. DCIT, Central Circle-2(1)(2), Surat

ITA 236/SRT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1556 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 13-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Principle of natural justice; Assessment record
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.236/SRT/2017 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) M/S.SANSKRUTI MEGA STRUCTURE PRIVATE LIMITED, 203, NIRMAN BHAVAN, RING ROAD, SURAT. V S. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(1)(2), SURAT. ./ ./ PAN/GIR NO.: AAMCS 5055 Q (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI BIPIN JARIWALA - ADVOCATE RESPONDENT BY : MS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 09/06/2021 /DATE OF PRONOUNCEMENT : 09/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO A.Y.2013-14 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, DATED 29.08.2017 WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE LD.ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED AS THE ACT] DATED 30.03.2016. 2. AT THE OUTSET ITSELF, THE LD.COUNSEL FOR THE ASSESSEE HAS ASSAILED IMPUGNED ORDER BY CONTENTING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE THE LD.CIT(A), AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD.COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. PAGE | 2 ITA NO.236/SRT/2017 FOR A.Y. 2013-14 M/S.SANSKRUTI MEGA STRUCTURE PRIVATE LIMITED 3. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE (SR.DR) FOR THE REVENUE HAS FAIRLY AGREED THAT SINCE THE ORDER PASSED BY THE LD.CIT(A) IS, AN EX-PARTE ORDER AND THERE IS NO ADJUDICATION ON MERITS, THEREFORE, THE APPEAL MAY BE RESTORED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD, WE NOTE THAT ORDER PASSED BY THE LD.CIT(A) IS NOT IN ACCORDANCE WITH THE SUB- SECTION6 OF SECTION 250 OF THE INCOME TAX ACT, 1961 WHICH READS AS FOLLOWS THE ORDER OF LD.COMMISSIONER OF INCOME TAX (APPEALS) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINT FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION . THEREFORE, IT IS EVIDENTLY CLEAR THAT LD.CIT(A) HAS NOT ADJUDICATED THE ISSUE GROUND WISE BASED ON THE MERITS AND BASED ON THE MATERIAL AVAILABLE IN THE ASSESSMENT RECORDS. THEREFORE, WE ARE OF THE VIEW THAT ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD.CIT(A), HENCE WE DEEM IT FIT AND PROPER TO SET-ASIDE THE ORDER OF THE LD.CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 09/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER PAGE | 3 ITA NO.236/SRT/2017 FOR A.Y. 2013-14 M/S.SANSKRUTI MEGA STRUCTURE PRIVATE LIMITED SURAT / / DATE: 09/06/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT