Shri Piyush Khumchand Jain, Ahmedabad V. The Dy.CIT.,Circle-11, Ahmedabad

ITA 2789/AHD/2011

• Counselvise Citation: 278920514 RSA 2011
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 11-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M J SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. K. GARO DIA, AM) ITA NO. 2790/AHD/2011 A. Y.: 2008-09 SHRI PANKAJ KHUMCHAND JAIN, C/O. P. K. POLYMERS, 901, SATKAR BUILDING, 9 TH FLOOR, OFF. IFCI BHAVAN, NAVRANGPURA, AHMEDABAD 380 009 PA NO. AAQPJ 7861 C VS THE D. C. I. T., CIRCLE 11, AHMEDABAD (APPELLANT) (RESPONDENT) ITA NO. 2789/AHD/2011 A.Y.: 2008-09 SHRI PIYUSH KHUMCHAND JAIN, C/O. P. K. POLYMERS, 901, SATKAR BUILDING, 9 TH FLOOR, OFF. IFCI BHAVAN, NAVRANGPURA, AHMEDABAD 380 009 PA NO. ADFPJ 4203 N VS THE D. C. I. T., CIRCLE 11, AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY SHRI M. J. SHAH, AR RESPONDENT BY SHRI B. L. YADAV, DR DATE OF HEARING: 11-01-2012 DATE OF PRONOUNCEMENT: 11-01-2012 O R D E R PER BHAVNESH SAINI: BOTH THE APPEALS BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LEARNED CIT(A)- XVI, AHMEDABAD DATED 06-09-2011, ASSESSMENT YEAR 20 08-09. ITA NO.2790 AND 2789/AHD/2011 SHRIPANKAJ KHUMBHAND JAIN VS DCIT, CIR-11, AHMEDABA D SHRI PIYUSH KHUMCHAND JAIN VS DCIT, CIR-11, AHMEDAB AD 2 2. THE LEARNED CIT(A) IN BOTH THE APPELLATE ORDERS NOTED THAT IN RESPONSE TO THE NOTICE OF HEARING NONE ATTENDED BEF ORE HIM, THEREFORE, THERE IS NO REASON TO INTERFERE WITH THE FINDINGS OF THE AO. ACCORDINGLY, APPEALS OF THE ASSESSEE WERE DISMISSED . 3. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT THE ORDERS OF THE LEARNED CIT(A) CANNOT BE SUS TAINED IN LAW. ACCORDING TO SECTION 250(6) OF THE IT ACT THE LEARN ED CIT(A) WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE SHALL STATE THE POINT FOR DETERMINATION AND REASONS FOR DECISION IN THE APPEL LATE ORDER. THE LEARNED CIT(A) IN THE ABSENCE OF THE REPRESENTATIVE FROM THE SIDE OF THE ASSESSEE CONFIRMED ALL THE ADDITIONS WHICH WERE AGITATED IN BOTH THE APPEALS. THE LEARNED CIT(A) HAS NOT GIVEN ANY R EASONS FOR DECISION AS TO WHY ADDITIONS HAVE BEEN CONFIRMED. T HUS, THE LEARNED CIT(A) VIOLATED THE PROVISIONS OF SECTION 250 (6) O F THE IT ACT. ACCORDINGLY, WE SET ASIDE BOTH THE ORDERS OF THE LE ARNED CIT(A) AND RESTORE BOTH THE APPEALS OF THE ASSESSEES TO HIS FI LE WITH DIRECTION TO THE LEARNED CIT(A) TO DECIDE BOTH THE APPEALS OF DI FFERENT ASSESSES AS PER LAW AND SHALL GIVE REASONS FOR DECISION IN T HE APPELLATE ORDER AND SHALL DECIDE BOTH THE APPEALS OF THE ASSESSEES ON MERIT. THE LEARNED CIT(A) SHALL GIVE REASONABLE SUFFICIENT OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2790 AND 2789/AHD/2011 SHRIPANKAJ KHUMBHAND JAIN VS DCIT, CIR-11, AHMEDABA D SHRI PIYUSH KHUMCHAND JAIN VS DCIT, CIR-11, AHMEDAB AD 3 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD