Shri Badhada Kelavani Mandal, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(4), AMRELI

ITA 256/RJT/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6863 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR ADHIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV , JUDICIAL MEMBER ./ ITA NO . 256 AND 257 / RJT / 20 1 5 / ASS TT. YEAR : 200 8 - 0 9 AND 2011 - 12 SHRI BA DHADA KELVANI MANDAL OPP: KRUSHNA OIL MIL NR.OLD BUS STATIONB SAVARKUNDLA, DIST. AMRELI VS ITO, WARD - 2(2)(3) RAJKOT. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI D.R. ADHIA, AR REVENUE BY : SHRI PRAVIN VERMA, DR / DATE OF HEARING : 01 / 1 1 /201 7 / DATE OF PRONOUNCEMENT: 02 / 1 1 /201 7 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : THESE TWO APPEALS ARE BY THE ASSESSEE AGAINST COMMON ORDER OF THE LD.CIT(A) - 3, RAJKOT DATED 23.4.2015 FOR THE ASSTT.YEAR 2008 - 09 AND 2011 - 12. 2. THOUGH THE ASSESSEE HAS RAISED AS MANY AS TWENTY TWO GROUNDS IN THE APPEAL AGAINST THE ORDER OF LD.CIT(A), THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT LD.CIT(A) HAS ERRED IN PASSING EX PARTE ORDER DUE NON - PROSECUTION WHICH IS IN VIOLATION OF PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961. 3. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE AN D PERUSED MATERIAL AVAILABLE ON RECORD. AS IT EMERGES FROM THE RECORD , THE LD.CIT(A) HAS DISMISSED APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION DUE TO NON - APPEARANCE ON BEHALF OF THE ASSESSEE. IT WAS CONTENDED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE LAW DOES NOT EMPOWER THE COMMISSIONER TO DISMISS APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION ITA NO . 256 AND 257 /RJT/201 5 2 AND THE COMMISSIONER IS OBLIGED TO DETERMINE THE ISSUE IN CONTROVERSY ON MERIT, WITH WHATEVER MATERIAL AVAILABLE ON RECORD NOTWITHSTANDING THE FACT THAT WHETHE R THE ASSESSEE PUT APPEARANCE OR NOT. HE PUT RELIANCE UPON THE DECISION OF TH E HON BLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. PREMKUMAR ARJUNDAS LUTHRA (HUF), (2016) 240 TAXMAN 0133. 4. WE FIND THAT S UB - SECTION (6) OF SECTION 250 CONTEMPLATES THAT THE LD. FIRST APPELLATE AUTHORITY SHALL DETERMINE THE POINT IN DISPUTE AND, THEREAFTER, RECORD REASONS ON THOSE POINTS IN SUPPORT OF THE CONCLUSION. IN THE IMPUGNED ORDER, THE LD. FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION AND T HE ORDER IS NOT IN CONSONANCE WITH MANDATE PROVIDED IN SUB - SECTION (6) OF SECTION 250. THEREFORE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THESE ISSUES TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION ON MERIT . THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE CIT(A) AND NOT TO PROLONG THE MATTER BY TAK ING UNNECESSARY ADJOURNMENTS. NEEDLESS TO SAY THAT WHILE RE - DECIDING THE APPEAL, THE LD. CIT(A) SHALL PASS A SPEAKING ORDER, KEEPING IN MIND, INTER ALIA , MANDATE O F PROVISIONS OF SEC. 250(6) OF THE ACT IN ORDER TO RENDER A COMPLETE JUSTICE TO THE PARTIES . 5 . IN THE RESULTS, BOTH APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE CO URT ON 2 N D NOVEMBER, 201 7 AT RAJKOT . S D / - S D / - ( PRAMOD KUMAR ) ACCOUNTANT MEMBER ( RAJPAL YADAV) JUDICIAL MEMBER RAJKOT ; DATED 0 2 / 11 /201 7