Shri Gopalgram Seva Sahakari Mandli Ltd., AMRELI V. The Income Tax Officer, Ward-B, AMRELI

ITA 307/RJT/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6821 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1983-1984
• Appeal Filed On: 19-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P BHATIA
• Assessee Lawyers: DM RINDANI
• Keywords: Principle of natural justice; Reasonable cause; Non compliance
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.307/RJT/2016 ( / ASSESSMENT YEAR :1983-84) SHRI GOPALGRAM SEVA SAHAKARI MANDLI LTD., VIA DHARI, DIST. AMRELI, GOPALGRAM 365 630 / VS. INCOME TAX OFFICER, WARD B, AMRELI. ./ ./ PAN/GIR NO. : AABTS 0417 J ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. D. M. RINDANI, A.R. / RESPONDENT BY : SHRI C. P. BHATIA, SR.D.R. / DATE OF HEARING 22/12/2017 !'# / DATE OF PRONOUNCEMENT 26/12/2017 $% / O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER: THIS APPEAL OF ASSESSEE RELATING TO ASSESSMENT YE AR 1983-84 IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-3, RAJKOT DATED 07.06.2016, ARISING OUT OF ORDER U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S, ACT) DATED 14.03.1986 FRAMED BY ITO WARD-B, AMRELI. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE IMPUGNED ORDER PASSED BY LD. CIT(A) IS EX-PARTE AND FURTHER PRAYED FOR PROVIDING ONE LAST OPPORTUNITY TO APPEAR BEFORE THE LD. CIT(A), SO AS TO MAKE NECESSARY SUBMISSIONS RELATING TO THE GROUNDS OF APPEAL RAISED ITA NO.307/RJT/ 2016 SHRI GOPALGRAM SEVA SAHAKARI MANDLI LTD. VS. ITO ASST.YEAR 1983-84 - 2 - BEFORE THE LD. CIT(A). LD. DEPARTMENTAL REPRESENTAT IVE OBJECTED TO THE REQUEST OF THE LD. COUNSEL FOR PROVIDING ONE MORE O PPORTUNITY AS THE ASSESSEE REMAINED NON COMPLIANT ON VARIOUS DATES OF HEARING BEFORE LD. CIT(A). 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US. WE FIND THAT THE IMPUGNED ORDER FRAMED B Y THE LD. CIT(A) WAS EX-PARTE EVEN WHEN THE MATTER WAS RESTORED BACK BY THE TRIB UNAL IN THE FIRST ROUND. HOWEVER, LOOKING TO THE REQUEST MADE B Y THE LD. COUNSEL AS WELL AS THE REASONABLE CAUSE ON THE PART OF ASSESSE E FOR BEING UNABLE TO APPEAR BEFORE THE LD. CIT(A), WE IN THE INTEREST OF NATURAL JUSTICE GIVE ONE LAST OPPORTUNITY TO THE ASSESSEE AND SET ASIDE THE ISSUE IS RAISED IN THIS APPEAL TO THE FILE OF LD. CIT(A) FOR AFRESH ADJUDIC ATION AND ALSO DIRECT THE ASSESSEE TO BE COMPLYING TO THE NOTICE OF HEARING A ND SHALL APPEAR WITH NECESSARY DOCUMENTS AND DETAILS ON THE VERY FIRST D ATE OF HEARING UNLESS OTHERWISE RESTRAINED FOR REASONABLE CAUSE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 26/12/2017 SD/- SD/- ( MAHAVIR PRASAD ) ( MANISH BORAD ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 26/12/2017 PRITI YADAV, SR. PS ITA NO.307/RJT/ 2016 SHRI GOPALGRAM SEVA SAHAKARI MANDLI LTD. VS. ITO ASST.YEAR 1983-84 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-3, RAJKOT 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// / !'# ( DY./ASSTT.REGISTRAR) #$ %, / ITAT, AHMEDABAD