M/s Rockbed Renovators Ltd., Bhopal V. The Asstt. Commissioner of Income Tax 3(1), Bhopal

ITA 3/IND/2011

• Counselvise Citation: 322714 RSA 2011
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: S S DESHPANDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAACR7151G I.T.A.NO. 03/IND/2011 A.Y. : 2006-07 M/S.ROCKBED RENOVATORS LTD., ACIT, 7-A, PUNJABI BAGH, VS 3(1), BHOPAL BHOPAL APPELLANT RESPONDENT APPELLANT BY : SHRI S. S. DESHPANDE, C. A. RESPONDENT BY : SHRI ARUN DEWAN, SR. DR DATE OF HEARING : 20.10.2011 DATE OF PRONOUNCEMENT : 31.10.2011 O R D E R PER R. C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF THE CIT(A) DATED 29.09.2010 FOR THE ASSESSMENT YEAR 2006-07. 2. WE HAVE CONSIDERED THE RIVAL CONTENTIONS, CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AN D FOUND -: 2: - 2 FROM RECORD THAT THE LD. CIT(A) HAS DISMISSED THE A PPEAL ON THE PLEA OF NON-APPEARANCE BY THE ASSESSEE. IT WAS SUBM ITTED BY THE LD. AUTHORIZED REPRESENTATIVE THAT A BUNCH OF A PPEAL CONSISTING OF ELEVEN APPEALS WAS FILED BEFORE THE C IT(A). ALL THE APPEALS RELATE TO ONE GROUP WERE TAKEN SIMULTANEOUS LY FOR THE PURPOSE OF DISPOSAL. THE ADDITIONS IN THE CASE OF S HAPER INDUSTRIES LIMITED AND ROCKBED RENOVATORS LIMITED W ERE IDENTICAL, THEREFORE, SHAPER INDUSTRIES LIMITED WAS TAKEN FIRST BECAUSE THE INSTITUTION OF THE SAID APPEAL WAS IN T HE YEAR 2007-08. THE APPEAL OF ROCKBED RENOVATORS PVT. LIMI TED AND THE OTHER NINE APPEALS OF THE DIRECTORS AND THEIR F AMILY MEMBERS WERE TAKEN UP SIMULTANEOUSLY, HOWEVER, SINC E IN THE APPEALS OF THE DIRECTORS AND THE FAMILY MEMBERS, TH E ISSUES WERE IDENTICAL, THEREFORE, FIRSTLY THOSE APPEALS WE RE HEARD AND, THEREFORE, THEY WERE DECIDED ON DATES 21.5.2010/31. 05.2010. THE APPEAL OF ROCKBED RENOVATORS PVT.LTD. WAS AGREE D TO BE TAKEN UP ALONGWITH THE APPEAL OF SHAPER INDUSTRIES PVT.LTD. BECAUSE OF THE REASON THAT ISSUES IN BOTH THE APPEA LS WERE IDENTICAL. THE COUNSEL SUBMITS THAT DUE TO THESE RE ASONS, IT APPEARS THAT LD. CIT(A) HAD DRAWN INFERENCE THAT TH E COUNSEL IS -: 3: - 3 NOT ATTENDING THE APPEAL. THE COUNSEL SUBMITS THAT HE WAS REGULARLY ATTENDING THE ABOVE APPEALS AND MANY TIME S IT HAPPENED THAT OUT OF ELEVEN 2-3 APPEALS ARE HEARD A ND THE REST WERE NOT TAKEN UP. IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE THAT THE APPEALS OF THE SHAPER INDUS TRIES LIMITED ARE STILL PENDING FOR WANT OF REMAND REPORT . DURING THIS PERIOD WITHIN THIS GROUP, THE FOLLOWING APPEAL S WERE UNDER HEARING :- S.NO. APPELLANT APPEAL NO. 1. SHAPERS INDUSTRIES LIMITED CIT(A)-II/BPL/IT-270/0 7-08 2. PRATIMA SHUKLA CIT(A)-II/BPL/IT-209/08-09 3. REKHA SHUKLA CIT(A)-II/BPL/IT-2210/08-09 4. ROCKBED RENOVATORS CIT(A)-II/BPL/IT-211/08-09 5. NEELAM SHUKLA CIT(A)-II/BPL/IT-212/08-09 6. RAMESH SHUKLA CIT(A)-II/BPL/IT-213/08-09 7. RAMESH SHUKLA CIT(A)-II/BPL/IT-214/08-09 8. RAJENDRA SHUKLA CIT(A)-II/BPL/IT-215/08-09 9. LATA SHUKLA CIT(A)-II/BPL/IT-216/08-09 10. B.L.SHUKLA CIT(A)-II/BPL/IT-217/08-09 11. PRAKASH SHUKLA CIT(A)-II/BPL/IT-218/08-09 3. IN VIEW OF THE ABOVE, IT WAS SUBMITTED THAT IT IS NOT TRUE THAT THERE WERE NON-APPEARANCE ON THE DATES OF HEARING BY THE COUNSEL/ASSESSEE AND THE ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEALS. THUS SUCH OBSERVATIONS ARE IN JUDICIOUS AND NOT FACTUALLY CORRECT. THEREFORE, THE LD. CIT(A ) IS NOT JUSTIFIED IN PASSING THE ORDER EX PARTE. -: 4: - 4 4. IN VIEW OF THE ABOVE, WE ARE SATISFIED THAT DISMISS AL OF APPEALS ON THE PLEA OF NON-APPEARANCE OF ASSESSEE I S NOT CORRECT. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS FILE TO THE CIT(A) FOR DECIDING THE SAME ON MERITS AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2011. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31 ST OCTOBER, 2011. CPU* 3110