Dharmadev Infrastructure Ltd., Ahmedabad V. The Income Tax Officer, Ward-1(4), Ahmedabad

ITA 3006/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9345 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-02-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 16-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A L THAKKAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.3006/AHD/13 (ASSESSMENT YEAR:2011-12) DHARMADEV INFRASTRUCTURE LTD., DHARMADEV HOUSE, SHYAMAL CROSS ROADS, SATELLITE, AHMEDABAD APPELLANT VS. THE INCOME TAX OFFICER, WARD-1(4), AHMEDABAD RESPONDENT PAN: AACCD3566F /BY ASSESSEE : SHRI A. L. THAKKAR, A.R. /BY REVENUE : SHRI K. MADHUSUDAN, SR. D.R. /DATE OF HEARING : 02.02.2017 /DATE OF PRONOUNCEMENT : 07.02.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES FROM THE CIT(A)-6, AHMEDABADS EX PARTE ORDER DATED 09.10.20 13, IN APPEAL NO. CIT(A)-VI/ITO.WD-1(4)/119/12-13AFFIRMING ASSESSING OFFICERS ACTION IMPOSING PENALTY OF RS.50LACS U/S.221(1) R.W.S. 140 A(3), IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD BOTH SIDES. CASE FILE PERUSED. ITA NO. 3006/AHD/2013 (DHARMADEV INFRASTRUCTURE LTD . VS. ITO) A.Y. 2011-12 - 2 - 2. IT IS EVIDENT AT THE OUTSET THAT THE CIT(A)S OR DER UNDER CHALLENGE HAS BEEN PASSED EX PARTE UPHOLDING ASSESSING OFFICERS ACTION IN IMPOSING THE IMPUGNED PENALTY OF RS.50LACS THEREBY TREATING THE ASSESSEE TO BE A DEEMED DEFAULTER U/S.140A R.W.S. 221 OF THE ACT. SUFFICE TO SAY, WE FIND FROM THE LOWER APPELLATE ORDER IN QUESTION THAT THE LD. CIT( A) ISSUED HEARING NOTICE DATED 09.04.2013 FOR 01.05.2013. THE ASSESSEE SOUG HT ADJOURNMENT. THE CASE WAS HOWEVER ADJOURNED SINE DIE. THE CIT(A) TH EREAFTER ISSUED HEARING NOTICE DATED 16.08.2013 FOR 12.09.2013. THE ASSESS EE AGAIN FILED AN ADJOURNMENT. THE CIT(A) POSTPONED HEARING OF THE M AIN CASE TO 07.10.2013. THE ASSESSEE DOES NOT SEEM TO HAVE APPEARED ON THE SAID DATED. THIS MADE THE CIT(A) TO PASS THE IMPUGNED EX PARTE ORDER AFFI RMING THE PENALTY IN QUESTION OF RS.50LACS. IT IS EVIDENT TO US THAT TH ERE IS NO ENDORSEMENT IN THE LOWER APPELLATES ORDER TO HAVE EITHER NOTED DOWN T HE DATE OF HEARING ON 07.10.2013 OR ANY INTIMATION IN THIS REGARD BEING S ERVED THROUGH THE DEPARTMENT. WE OBSERVE IN THIS PECULIAR FACTUAL BA CKDROP THAT THE ASSESSEE DESERVES TO BE HEARD AGAIN ON MERITS AS PER LAW. W E THUS DIRECT LD. CIT(A) TO GRANT THE ASSESSEE THERE EFFECTIVE OPPORTUNITY OF H EARING AND DECIDE ITS MAIN APPEAL AFRESH. IT IS MADE CLEAR THAT THE ASSESSEE SHALL ITSELF APPEAR BEFORE THE LD.CIT(A) ALONG WITH A COPY OF THIS ORDER WITHIN SI X WEEKS OF RECEIPT THEREOF. 3. THIS ASSESSEES APPEAL SUCCEEDS FOR STATISTICAL PURPOSE. [PRONOUNCED IN THE OPEN COURT ON THIS THE 07 TH DAY OF FEBRUARY, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 07/02/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE ITA NO. 3006/AHD/2013 (DHARMADEV INFRASTRUCTURE LTD . VS. ITO) A.Y. 2011-12 - 3 - 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0