KAILASH RADHESHYAM KARANJEKAR, Gondia V. ITO-WARD-GONDIA, Gondia

ITA 239/NAG/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1688 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-04-2014
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: ANIRUDDHA KAVIMANDAN

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. 239/NAG./2014 ( ASSESSMENT YEAR : 2001011 ) KAILASH RADHESHYAM KARANJEKAR BEHIND NIRMAL TALKIES, SHASTRI WARD GONDIA 441 614 PAN BBXP9626B APPELLANT V/S INCOME TAX OFFICER WARD GONDIA, FULCHUR ROAD GONDIA, 441 601 .... RESPONDENT ASSESSEE BY : SHRI ANIRUDDHA KAVIMANDAN REVENUE BY : SHRI NARENDRA KANE DATE OF HEARING 25.08.2015 DATE OF ORDER 28.08 .2015 O R D E R PER MUKUL K. SHRAWAT, J.M. THIS APPEAL FILED BY THE ASSESSEE IS EMANATING FROM THE IMPUGNED ORDER DATED 20 TH JANUARY 2014, PASSED BY THE LEARNED COMMISSIONER (APPEALS)-II, NAGPUR, FOR THE ASSESSMEN T YEAR 201011. 2. ALTHOUGH, A NUMBER OF GROUNDS ON THE ADDITIONS MADE HAVE BEEN RAISED BUT AT THE OUTSET, WE HAVE BEEN INFORMED THAT TH E LEARNED KAILASH RADHESHYAM KARANJEKAR 2 COMMISSIONER (APPEALS) HAS PASSED EX-PARTE ORDER AGA INST THE ASSESSEE WITHOUT DISCUSSING THE MERITS OF THE IMPUGNED ADDITIONS. 3. FROM THE SIDE OF THE ASSESSEE, THE LEARNED COUNSEL, DR AWN OUR ATTENTION ON THE DATES OF HEARING MENTIONED BY THE LEARNE D CIT(A) AND PLEADED THAT THE ASSESSEE WAS VERY MUCH KEEN TO PURSUE THE APPEAL AND REQUESTED FOR FEW ADJOURNMENTS SO AS TO QUOTE THE RELEVANT DOCUMENTS BUT AFTER GRANTING FEW ADJOURNMENTS, FINALLY, THE LEARNED CIT(A) HAS REJECTED THE REQUEST AND PROCEEDED EX-PART E 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. THEREFORE, WE RESTORE THE MATTER TO THE FI LE OF THE LEARNED COMMISSIONER (APPEALS) FOR ADJUDICATING THE ISSUES ON MERIT IN ACCORDANCE WITH LAW. 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. KAILASH RADHESHYAM KARANJEKAR 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