Rao Constrction Pvt.Ltd., Ahmedabad V. The ACIT., Circle-5, Ahmedabad

ITA 2393/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85755 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 26-02-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 26-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , .. ' , #$ # % BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 2393/AHD/2012 [ASSTT. YEAR: 2005-06 RAO CONSTRUCTION P. LTD. 104, MANAS COMPLEX NR.JODHPUR CROSS ROAD SATELLITE, AHMEDABAD 380 015. PAN: AAACR 7361 Q VS DCIT, CIR.5 AHMEDABAD. &' / (APPELLANT) )* &' / (RESPONDENT) ASSESSEE(S) BY : SHRI MANISH J. SHAH REVENUE BY : SHRI B.L. YADAV, SR.DR / DATE OF HEARING : 26/02/2015 / DATE OF PRONOUNCEMENT: 04/03/2015 #+/ O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XI, AHMEDABAD DATED 28.9.2012. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS. 1. THE LD.CIT(A) ERRED IN PASSING EX PARTE ORDER D ISMISSING THE APPEAL OF THE ASSESSEE. 2. THE CIT(A) GROSSLY ERRED IN UPHOLDING THE REJECT ION OF BOOKS OF ACCOUNTS DONE BY THE AO. 3. THE CIT(A) FURTHER ERRED IN CONFIRMING THE ADDIT ION OF RS.14,18,785/-. ITA NO.2393/AHD/2012 2 3. AT THE OUTSET, THE AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DECIDED BY THE CIT(A) EX PARTE QUA THE ASSESSEE- RESPONDENT ON THE GROUND THAT NONE APPEARED ON THE DATE OF HEARING FIXED ON 26.9.2012 AND NO ADJOURNMENT APPLICATION W AS FILED. HE SUBMITTED THAT THERE WAS A FAULT ON THE PART OF THE ASSESSEE NOT TO APPEAR BEFORE THE CIT(A) ON THE DATE OF HEARING FIX ED. HE SUBMITTED THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE, ONE MO RE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT ITS APPEAR BE FORE THE CIT(A). HE SUBMITTED THAT ALL THE PAPERS AND MATERIALS ARE AVA ILABLE WITH THE ASSESSEE TO REPRESENT THE CASE. 4. ON THE OTHER HAND, DR VEHEMENTLY OPPOSED THE GRA NTING OF ANOTHER OPPORTUNITY TO THE ASSESSEE BEFORE THE CIT( A). 5. AFTER CONSIDERING RIVAL SUBMISSIONS AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISPOSED OF BY THE CIT(A) EX PARTE QUA THE RESPONDENT ASSESSEE AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE DATE OF HEARING FIXED ON 26.9.2012. WE ALSO FIND THAT IN ORDER TO RENDER SU BSTANTIAL JUSTICE, THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A ) FOR DISPOSING OF THE APPEAL AFRESH AFTER HEARING THE ASSESSEE AND TAKING INTO CONSIDERATION THE MATERIALS AND PAPERS WHICH MAY BE FILED BEFORE HIM BY THE ASSESSEE DURING THE COURSE OF SET ASIDE PROCEEDINGS. HOWEVE R, WE ALSO ARE ALIVE OF THE FACT THAT THE ASSESSEE HAS FAILED TO PUT IN APPEARANCE BEFORE THE CIT(A) ON THE DATE OF HEARING, AND THE ASSESSEE ALS O DID NOT FILE ANY ADJOURNMENT APPLICATION BEFORE THE CIT(A). THE AR COULD NOT GIVE ANY JUSTIFIABLE REASONS FOR NON-APPEARANCE BEFORE THE C IT(A) ON THE DATE OF HEARING. THUS, IN OUR CONSIDERED VIEW, IT WILL SER VE ENDS OF JUSTICE, IF THE ASSESSEE IS DIRECTED TO PAY COST OF RS.5,000/- (RUPEES FIVE THOUSAND) FOR NOT APPEARING BEFORE THE CIT(A) ON TH E DATE OF HEARING OF THE CASE. ACCORDINGLY, WE SET ASIDE THE ORDER OF T HE CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER ITA NO.2393/AHD/2012 3 ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARI NG TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO DEPOSIT THE COST OF RS. 5,000/- ON OR BEFORE THE DATE OF HEARING BEFORE THE CIT(A). THE CIT(A) IS ALSO DIRECTED TO DISPOSE OF THE APPEAL OF THE ASSESSEE EXPEDITIOUSLY . THE ASSESSEE IS ALSO DIRECTED TO RENDER FULL COOPERATION TO THE CIT (A) AND FILE ALL THE RELEVANT DOCUMENTS/PAPERS AS AND WHEN ASKED TO DO S O BY THE CIT(A). WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 4 TH MARCH, 2015 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 04 /03/2015