M/s. Empire Motors Pvt.Ltd., Surat V. The ACIT.,Circle-1, Surat

ITA 2865/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6079 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 28-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CAMP AT SURAT BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH , ACCOUNTANT MEMBER ./ ITA NO. 2865 /AHD/201 4 / ASSTT. YEAR: 2010 - 11 M/S. EMPIRE MOTORS PVT LTD, UMIYA NAGAR SOCIETY, NR. SHREE CHOSATH JOGNI MATA MANDIR CIRCLE, UDHNA MAGDALLA ROAD, SURAT 394210 PAN : AAACE 5123 F VS. ACIT, CIRCLE - 1, SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MR. DHARMVIR YADAV, SR. DR / DATE OF HEARING : 2 7 / 0 4 /201 7 / DATE OF PRONOUNCEMENT: 28 / 0 4 /201 7 / O R D E R PER RAJPAL YADAV , JUDICIAL MEMBER : THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF LD. CIT(A) - I , SURAT DATED 12 .0 8 .201 4 PASSED FOR AY 20 10 - 11 . 2. IN THE FIRST GROUND OF APPEAL, THE ASSESSEE HAS PLEADED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION AND DID NOT CONSIDER THE ISSUES ON M ERIT. 3. SHRI MANISH J. SHAH, LD. COUNSEL FOR THE ASSESSEE HAS SOUGHT FOR AN ADJOURNMENT VIDE APPLICATION DATED 27.04.2014; HOWEVER, AFTER GOING ITA NO. 2865/AHD/ 2014 M/S. EMPIRE MOTORS PVT LTD VS. ACIT AY : 2010 - 11 2 THROUGH THE ORDER OF THE LD. CIT(A) AND LOOKING TO THE FACTS AND CIRCUMSTANCES, WE DO NOT SEE ANY REASON TO A DJOURN THE HEARING. THEREFORE, WITH THE ASSISTANCE OF LD. DR, WE PROCEED TO HEAR THE APPEAL ON MERITS. 4. SUB - SECTION (6) OF SECTION 250 CONTEMPLATES THAT THE LD. CIT(A) WOULD DETERMINE THE POINTS OF DISPUTE AND THEREAFTER RECORD THE REASONS IN SUPPORT OF HIS CONCLUSION ON THOSE POINTS. IN THE PRESENT APPEAL, THE LD. FIRST APPELLATE AUTHORITY FAILED TO ADHERE TO THIS MANDATORY PROCEDURE AND DISMISS THE APPEAL FOR WANT OF PROSECUTION. THEREFORE, IN OUR OPINION, THE ORDER OF LD. CIT(A) IS NOT SUSTAINABLE. WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. A LL THE ISSUES RAISED IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. WE FURTHER OBSERVE THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) IN RESPONSE TO THE NOTICES; THEREFORE, WE DIRECT THE ASSESSEE TO FILE AN APPLI CATION FOR TAKING UP THE PROCEEDINGS WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. WITH ABOVE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 2 8 T H APRIL, 2017 AT CAMP SURAT . SD/ - SD/ - ( AMARJIT SINGH ) ACCOUNTANT MEMBER ( RAJPAL YADAV) JUDICIAL MEMBER SURAT ; DATED 2 8 / 0 4 /201 7 * BT ITA NO. 2865/AHD/ 2014 M/S. EMPIRE MOTORS PVT LTD VS. ACIT AY : 2010 - 11 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE . / BY ORDER, T R U E C O P Y / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD