M/s. Derby Textiles Ltd., JODHPUR V. ACIT, JODHPUR

ITA 256/JODH/2004

• Counselvise Citation: 25623314 RSA 2004
• Duration Of Justice: 7 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-12-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 07-05-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KOTHARI SHRI R H GOHEL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA 256-04 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 256/JODH/2004 ASSTT. YEAR : 1997-98. M/S. DERBY TEXTILES LTD., VS. THE ACIT, CIRCLE-1, MIA, BASNI 2 ND PHASE, JODHPUR. JODHPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT KOTHARI RESPONDENT BY : SHRI R.H. GOHEL DATE OF HEARING : 09.12.2011. DATE OF PRONOUNCEMENT : 15.11.2011. ORDER DATED : 15/12/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 1997-98. 2. VARIOUS GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE IN ITS APPEAL. 3. THE LD. COUNSEL OF THE ASSESSEE STATED THAT ASSE SSING OFFICER AS WELL AS LD. CIT (A) HAS COMPLETED THE ASSESSMENT AND DECIDED THE AP PEAL EX PARTE RESPECTIVELY. 4. IT WAS FURTHER SUBMITTED THAT THE COMPANY HAS BE COME SICK AND IS BEFORE BIFR. ACCORDINGLY IT WAS SUBMITTED THAT THE MATTER SHOULD BE SENT BACK TO THE FILE OF ASSESSING OFFICER AS THE ASSESSMENT WRITTEN SUBMISSIONS COMPL ETED EX PARTE WITHOUT AFFORDING PROPER OPPORTUNITY TO THE ASSESSEE. 2 5. THE LD. D/R SUBMITTED THAT THOUGH THE OPPORTUNIT Y WAS GIVEN TO THE ASSESSEE BUT THEY WERE NOT AVAILED. HOWEVER, HE DID NOT OBJECT I F THE MATTER IS SENT BACK TO THE FILE OF ASSESSING OFFICER. 6. IN VIEW OF THESE FACTS AND CIRCUMSTANCES, WE SET ASIDE BOTH THE ORDERS I.E. ORDER OF LD. CIT (A) AND ORDER OF ASSESSING OFFICER AND REMA ND THE ENTIRE MATTER BACK TO THE FILE OF ASSESSING OFFICER TO PASS A FRESH ORDER AFTER AF FORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 7. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 8. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 12.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- M/S. DERBY TEXTILES LTD., JODHPUR. THE ACIT, CIRCLE-1, JODHPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 256/JODH/2004) BY ORDER, AR ITAT JODHPUR.