M/s. Anil Dyechem Industries Pvt. Ltd., Ahmedabad V. The ACIT., (OSD) Range-1, Ahmedabad

ITA 2675/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8079 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO. 2675 /AHD/201 4 A.Y. 20 06 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 2 6 75 /AHD/201 4 ASSESSMENT YEAR: 20 06 - 07 ANIL DYECHEM INDUSTRIES PVT. LTD., VS. ASSTT. COMMISS I O NER OF INCOME TAX C/O. 808, SHI L P BUILDING, (OSD), RANGE - 1, AHMEDABAD. C.G. ROAD, NAVRANGPURA, AHMEDABAD. [PAN: A ABCA 7881 K ] (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI M.K. PATEL , A.R. RE SPONDENT BY : SHRI T. SHANKAR, SR. D.R. DATE OF HEARING : 1 5 . 11 .201 7 DATE OF PRONOUNCEMENT : 16 .11 .201 7 O R D E R PER KUL BHARAT, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LEARNED CIT(A) - II, AHMEDABAD DATED 07.08.2014 PERTAINING TO ASSESS MENT YEAR 20 06 - 07 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1. THAT ON FACTS AND IN LAW THE LEARNED COMMISSION E R OF INCOME T AX (APPEALS) HAS GRIEVOUSLY ERRED IN NOT GRANTING REASONABLE OPPORTUNITY OF BEING HEARD AND DISPOSING THE APPE AL EX - PARTE. 2. THAT ON FACTS AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE GRANTED ADJOURNMENT AS P R AY E D FOR, AND IN INTEREST OF JUSTICE, OUGHT TO HAVE DECIDED THE APPEAL AFTER HEARING THE ASSESSEE. 3. THAT ON FACTS AND IN L AW , THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS GRIEVOUSLY ERRED IN CONFIRMING THE LEVY OF PENALTY U/S 271(1)(C) OF TH E ACT OF RS.9,37,053/ - . 4. THAT ON FACTS AND IN LAW, THE ENTIRE PENALTY OUGHT TO HAVE BEEN DELETED AS PRAY E D FOR, AS THER E IS NE ITHER CONCEALMENT OF INCOME NOR FURNISHING OF INACCURATE PARTICULARS OF INCOME BY THE APPELLANT. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER , AMEND ANY GROUND OF APPE A L. ITA NO. 2675 /AHD/201 4 A.Y. 20 06 - 07 PAGE 2 OF 2 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASS ED IN THE ABSENCE OF THE A SSESSEE . LD . CIT ( A ) HAD REJECTED THE REQUEST FOR ADJOURNMENT . THEREFORE, HE SUBMITTED THAT THERE WAS RE ASONABLE CAUSE F OR NOT ATTENDING THE HEARING. HE SUBMITTED THAT AN OPPORTUNITY BE GIVEN TO THE ASS E SS E E FOR REPRESE NTING THE CASE. 4. LD. DEPARTMENTAL REPRESENTATIVE OPPOSED THIS SUBMISSION OF THE LEARNED COUNSEL FOR TH E ASSESSEE AND SUBMITTED THAT THE LD . CIT ( A ) IN PARA 4 HAS RECORDED THAT SUFFICIENT OPPORTUNITY WAS GIVEN. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING TOTALITY OF THE FACT S AND SUBMISSION S OF THE ASSESS EE , WE DEEM IT PROPER IN THE INTEREST OF JUSTICE TO RESTORE THE GROUNDS OF APPEAL TO THE FILE OF LD. CIT(A) TO DECIDE THE ISSUE AFRESH. IMPUGNED ORDER I S SET ASIDE. G ROUNDS RAISED IN THIS APP E AL ARE ALLOWED FOR STATISTICAL PURPOSES . 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. OR DER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF NOVEMBER, 2017 . SD/ - SD/ - MANISH BORAD KUL BHARAT ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER ) AHMEDABAD, THE 16 TH DAY OF NOVEMBER , 2017 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) C IT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD