Sh. Tarun Goyal, Gwalior V. I.T.O., Ward-2(3), Gwalior

ITA 323/AGR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4399 (ITAT-AGRA)
• Duration Of Justice: 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 323/AGRA/2013 ASSTT. YEAR : 2009-10 SHRI TARUN GOYAL, VS. INCOME-TAX OFFICER, C/O M/S. HARI OM TRADING CO., WARD 2(3), GWALIOR . DAL BAZAR, LASHKER, GWALIOR. (PAN: AFCPG 1775 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NAVIN GARGH, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 15.10.2013 DATE OF PRONOUNCEMENT OF ORDER : 15.10.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A), GWALIOR DATED 15.07.2013 FOR THE ASSESSMENT YEAR 20 09-10. 2. IN THIS CASE THE RETURN OF INCOME WAS FILED BY T HE ASSESSEE AT RS.78,071/-, WHICH WAS REVISED AT RS.28,250/-. THE AO COMPUTED T OTAL INCOME OF ASSESSEE AT RS.5,57,450/-. THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A), CHALLENGING VARIOUS ADDITIONS. HOWEVER, ON THE DATE FIXED FOR H EARING, EITHER THE ASSESSEE DID NOT ATTEND THE APPEAL PROCEEDINGS OR ONLY ADJOURNME NT WAS SOUGHT. IN THE ABSENCE ITA NO. 323/AGRA/2013 2 OF ANY REPRESENTATION FROM THE SIDE OF ASSESSEE, TH E LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 3. THE ORDER OF THE LD. CIT(A) REVEALS THAT THE LD. CIT(A) EVEN IN THE ABSENCE OF THE ASSESSEE DID NOT PASS ANY SPEAKING ORDER. NO REASONS FOR DECISION HAVE BEEN GIVEN. VIRTUALLY, THE ASSESSMENT ORDER WAS CONFIRME D WITHOUT DECIDING THE APPEAL ON MERITS. ACCORDING TO SECTION 250(6) OF THE IT AC T, THE LD. CIT(A) IS REQUIRED TO PASS APPELLATE ORDER GIVING REASONS FOR DECISION AN D THE POINTS OF DETERMINATION IN THE APPELLATE ORDER. THUS, THE ORDER OF THE LD. CIT (A) CANNOT BE SUSTAINED IN LAW. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE MATTER MAY BE REMANDED TO THE FILE OF LD. CIT(A) FOR DECIDING THE APPEAL ON MERIT S, TO WHICH, THE LD. DR DID NOT OBJECT. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASI DE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF L D. CIT(A) WITH THE DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- ITA NO. 323/AGRA/2013 3 COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY