The ITO, Ward-8(1), Ahmedabad V. M/s. Trisuns Commodities Pvt.Ltd., Ahmedabad

ITA 2676/AHD/2006

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9271 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2009
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-08-2009
• Assessment Year: 2002-2003
• Appeal Filed On: 06-12-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M SHUKLA
• Assessee Lawyers: NIMESH VYAWALA
• Keywords: Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD A BENCH (BEFORE S/SHRI T.K. SHARMA, JUDICIAL MEMBER AND N.S. SAINI, ACCOUNTANT MEMBER) ITA.NO.325/AHD/2007 [ASSTT.YEAR : 2002-2003] TRISUNS COMMODITIES PVT. LTD. 601, ANURAG BUILDING OPP: GUJARAT VIDHYAPITH SWIMMING POOL USMANPURA, AHMEDABAD. VS. ITO, WARD-8(1) AHMEDABAD. ITA.NO.2676/AHD/2006 [ASSTT.YEAR : 2002-2003] ITO, WARD-8(1) AHMEDABAD. VS. TRISUNS COMMODITIES PVT. LTD. 601, ANURAG BUILDING OPP: GUJARAT VIDHYAPITH SWIMMING POOL USMANPURA, AHMEDABAD. REVENUE BY : SHRI P.M.SHUKLA ASSESSEE BY : SHRI NIMESH VYAWALA O R D E R PER T.K. SHARMA, JUDICIAL MEMBER : THESE ARE TWO APPEALS FILED BY THE ASSESSEE AND REVENUE AGAINST THE ORDER OF TH E CIT(A)-XIV, AHMEDABAD DATED 4-9-2006 FOR A.Y.2002-2003. 2. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E, LEARNED COUNSEL CONTENDED THAT FOR THE ASSESSMENT YEAR IN APPEAL, T HE AO FRAMED ASSESSMENT UNDER SECTION 144 OF THE INCOME-TAX ACT. THE ASSES SMENT FOR IMMEDIATE YEAR I.E. A.Y.2003-2003 WAS ALSO FRAMED UNDER SECTION 14 4 OF THE ACT. IN THAT YEAR, THE ITAT IN APPEAL NO.ITA NO.1973 & 2203/AHD/2006, AFTER CONSIDERING THE CONTENTIONS OF THE ASSESSEE HELD THAT THOUGH THE AO HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO COMPLY THE NOTICES, BUT DUE EXTERNAL FORCE WORKING AGAINST HIM, WHICH WAS BEYOND HIS CONTROL, HE COULD NOT DO SO, AND PAGE - 2 TRISUNS COMMODITIES PVT. LTD. VS. ITO -2- ACCORDINGLY, THE ASSESSMENT FOR A.Y.2003-2004 WAS S ET ASIDE TO RECONSIDER THE ISSUE JUDICIOUSLY IN THE LIGHT OF ADDITIONAL EVIDEN CES. THE ASSESSEE FILED AN AFFIDAVIT STATING THAT FACTS AND CIRCUMSTANCES IN T HE PRESENT CASE ARE IDENTICAL TO THE ASSESSMENT YEAR 2003-2004. 3. AFTER HAVING HEARD BOTH THE PARTIES, WE FIND MER IT IN THE CONTENTIONS OF THE ASSESSEE. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR A.Y.2003-2004 WE SET ASIDE THE APPEAL BACK TO THE FILE OF AO WITH SIMILAR DIRECTIONS AS CONTAINED IN TRIBU NALS ORDER FOR A.Y.2003- 2004 CITED SUPRA. 4. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE AND THE REVENUE ARE TREATED TO BE ALLOWED FOR STATISTICAL PURPOSE ONLY. ORDER PRONOUNCED IN OPEN COURT ON 28 TH AUGUST, 2009. SD/- SD/- (N.S.SAINI) ACCOUNTANT MEMBER (T.K. SHARMA) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 28-08-2009 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR, ITAT, AHMEDABAD