Shri Laxmanbhai Ruchiram Gurwani, Halol V. DCIT, Panchmahal Circle, , Godhra

ITA 2791/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2059 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Opportunity of being heard
• Section: 271(1)(c); 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 2791/AHD/2017 (ASSESSMENT YEAR: 2013-14) SHRI LAXMANBHAI RUCHIRAM GURWANI PROP: M/S. BHARAT PLASTIC INDUSTRIES, 1028, GIDC ESTATE, HALOL VS. DCIT PANCHMAHAL CIRCLE, GODHRA [PAN NO. AEL PG7 497 Q] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. URVASHI SODHAN, AR RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 29.11.2019 DATE OF PRONOUNCEMENT 06.12.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 13.09.2017 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS) 4, VADODARA UNDER SECTION 271(1)(C) R.W .S 274 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) ARISING OUT OF THE ORDER DATED 22.06.2016 PASSED BY THE DCIT, PANCHMAHAL CIR CLE, GODHRA FOR ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING OF THE APPEAL THE LD. ADV OCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSEE HAS RECEIVED THE COPY OF IMPUGNED ORDER ON 09.11.2017 AND, THEREFORE, THE NO TICE ISSUED BY THE LD. ITA NO.2791/AHD/2017 SHRI LAXMANBHAI RUCHIRAM GURWANI VS.DC IT ASST.YEAR 2013-14 - 2 - TRIBUNAL POINTING OUT THE DEFECT IN REGARD TO THE D ELAY OF 29 DAYS IN FILING THE INSTANT APPEAL IS NOT CORRECT. IN SUPPORT OF T HE CONTENTION SHE ALSO BROUGHT TO OUR NOTICE TO THE LETTER WRITTEN TO THE REGISTRY ALOGNWITH THE PHOTO COPY OF THE ENVELOP SENT THROUGH POST WITH PO STAL ENDORSEMENT. IN VIEW OF THE SAME, WE FIND NO ORDER NEED TO BE PASSE D IN RESPECT OF THE DELAY, THOUGH, CALCULATED BY THE REGISTRY. AT THE TIME OF THE HEARING OF THE INSTANT APPEAL T HE LD. AR SUBMITTED BEFORE US THAT THE ORDER IMPUGNED UNDER SECTION 271 (1)(C) R.W.S. 274 OF THE INCOME TAX ACT, 1961 HAS BEEN PASSED BY THE LD. CIT (A) EX-PARTE. SHE FURTHER SUBMITTED THAT BEFORE THE FIRST APPELLATE A UTHORITY THE ENTIRE SET OF DOCUMENTS IN RESPECT OF THE PENALTY PROCEEDING WERE PROVIDED BY THE ASSESSEE. SHE HAS ALSO TAKEN US TO THE WRITTEN NOT ES OF SUBMISSION SUBMITTED BEFORE THE LD. CIT(A) APPEARING AT PAGE 10 TO 16 OF THE PAPER BOOK IN SUPPORT OF HER CONTENTION. FACT REMAINS THAT SINCE THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY, TH E MATTER WAS DISMISSED IN LIMINE . SHE, THEREFORE, PRAYS FOR ANOTHER OPPORTUNITY TO REPRESENT THE CASE OF THE ASSESSEE BEFORE THE LD. CIT(A) IN RESPECT OF TH E PENALTY PROCEEDING. THE LD. DR, HOWEVER, HAS NOT RAISED ANY SERIOUS O BJECTION TO SUCH SUBMISSION MADE BY THE LD. AR. 3. HAVING HEARD THE LD. COUNSEL APPEARING FOR THE P ARTIES, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND IT FIT AND PROPER TO OFFER A FURTHER OPPORTUNITY OF BEING HEARD TO THE A SSESSEE TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY FOR THE E NDS OF JUSTICE. HENCE, WE SET-ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) T O CONSIDER THE SAME AFRESH ITA NO.2791/AHD/2017 SHRI LAXMANBHAI RUCHIRAM GURWANI VS.DC IT ASST.YEAR 2013-14 - 3 - UPON GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND UPON TAKING INTO CONSIDERATION THE EVIDENCE FILED O N RECORD AND ALSO ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FIL E AT THE TIME OF HEARING OF THE PENALTY APPEAL. IT IS NEEDLESS TO MENTION T HAT THE ORDER UNDER SECTION 271(1)(C) OF THE ACT IMPUGNED BEFORE US IS HEREBY Q UASHED. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/12/2019 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/12/2019 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 05.12.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06.12.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 06.12.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .12.2019 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .12.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09 .12.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER