PBM Polytex Ltd., Ahmedabad V. The Addl.CITRange-5, Ahmedabad

ITA 3158/AHD/2011

• Counselvise Citation: 315820514 RSA 2011
• Duration Of Justice: 3 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 29-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 13-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Assessee Lawyers: MANISH J SHAH
• Section: 2; 143(3)

Judgement Text

ITA NO . 3158 /AHD/ 20 1 1 ASSESSMENT YEAR S : 2 0 0 7 - 08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] ITA NO. 3158 / AHD / 2 0 1 1 ASSESSMENT YEAR: 20 0 7 - 08 PBM POLYTEX LIMITED ....... .. . ..... APPELLANT JAISINGH BHAVAN, NR. NC BODIWALA C OLLEGE, KALUPUR TANKSHAL, AHMEDABAD . [PAN A A A C P 9271 H ] VS. ADDL. COMMISSIONER OF INCOME TAX , ....... ..................RESPONDENT RANGE - 5 , AHMEDABAD. APPEARANCES BY: MANI S H J. SHAH FOR THE A PPELLANT G .C. DAXINI FOR THE RESPONDENT DATE OF CONCLUDI NG THE HEARING : SEPTEMBER 2 9 TH , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 29 TH , 2015 O R D E R PER PRAMOD KUMAR AM: 1. TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EXPARTE ORDER DATED 2 9 TH SEPTEMBER, 2011 , PASSED BY THE LEARNED CIT(A) , IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), FOR THE ASSESSMENT YEAR 200 7 - 08 . 2. ONE OF THE GRIEVANCES RAISED BY THE ASSESSEE IS THAT THE LD . CIT ( A ) ERRED IN PASSING ORDER IN ABSENCE OF THE ASSESSE E WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS NOT TAKING INTO CONSIDERATION THE ELABORATE GROUNDS OF APPEAL PLUS STATEMENT OF FACTS FILED BY THE ASSESSEE. ITA NO . 3158 /AHD/ 20 1 1 ASSESSMENT YEAR S : 2 0 0 7 - 08 PAGE 2 OF 3 3. LD. COUNSEL FOR THE ASSESSEE PRAYS THAT THE MATTER BE RESTORED TO TH E FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. H E SUBMITS THAT THE NON - APPEARANCE OF THE APPELLANT, BEFORE THE LD. CIT(A) , WAS NOT DELIBERATE AND FOR THE REASONS BEYOND HIS CONTROL. H E FURTHE R ASSURES THAT THE ASSESSEE WILL NOW FULLY CO - OPERATE IN EXPEDITIOUS DISPOSAL OF REMANDED PROCEEDINGS, AND THERE WILL BE SCRUPULOUS COMPLIANCE TO THE NOTICE ISSUED TO THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT SERIOUSLY OPPOSE THE ABOVE SU BMISSIONS BUT SUBMITS THAT EVEN SUCH A BENEVOLENCE ON OUR PART MAY NOT REALLY YIELD THE DESIRED RESULT OF ASSESSEE S CO - OPERATION IN EXPEDITIOUS DISPOSAL OF APPEA L BY THE LD . CIT(A). 4 . IN VIEW OF THE ABOVE DISCUSSIONS, AND BEARING IN MIND THE FACT THAT T HE IMPUGNED ORDER IS INDEED A N EXPARTE ORDER AS ALSO THE FACT T HAT THE ASSESSEE HAS UNDERTAKEN TO SCRUPULOUSLY COMPLY WITH TH E NOTICES AND REQUISITION BY THE LD . CIT(A), WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE LD . C IT(A) FOR ADJUDI CATION DENOVO, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE , BY WAY OF A SPEAKING O RDER AND IN AC C O R DANCE WITH THE LAW. WE ORDER SO. 5 . IN THE RESULT, A PPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPTEMBER, 2015. SD/ - SD/ - S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 29 TH DAY OF SEPTEMBER , 2015 PBN/* ITA NO . 3158 /AHD/ 20 1 1 ASSESSMENT YEAR S : 2 0 0 7 - 08 PAGE 3 OF 3 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD