Shri Mujib Salambhai Pathan, Nagpur V. A.C.I.T ,Circle-7, Nagpur

ITA 329/NAG/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1719 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: S C THAKAR

Judgement Text

1 ITA NO. 329/NAG/2013 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO. 329/NAG/2013 ASSESSMENT YEAR : 2008 - 09. SHRI MUJIB SALAMBHAI PATHAN, ASSTT. COMMISSIONER OF HOUSE NO. 242, WARD NO. 2, V/S. INCOME TAX, CIRCLE - 7, JUNI VASTI, BUTIBORI, NAGPU R. NAGPUR - 441108. PAN AEFPP0269M APPELLANT. RESPONDENT. APPELLANT BY : SHRI S.C. THAKAR. RESPONDEN T BY : SHRI NARENDRA KANE. DATE OF HEARING : 07 - 07 - 2015 DATE OF PRONOUNCEMENT : 21 ST AUGUST, 2015 O R D E R PER MUKUL K. SHRAWAT, J.M. . THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FROM THE ORDER OF LEARNED CIT(APPEALS) - II, NAGPUR DATED 8 TH MARCH, 2013 AND THE MAIN OBJECTION OF THE ASSESSEE IS THAT THE LEARNED CIT(APPEALS) HAS WRONGLY PASSED AN EXPARTE ORDER WITHOUT PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THE GROUNDS OF APPEAL IT HAS ALSO BEEN MENTIONED THAT THE ASSESSEE HAD MOVED AN APPLICATION WHICH WAS NOT CONSIDERED AND WRONGLY CONFIRMED THE IMPUGNED ADDITION OF ` .30,63,000/ - . 2. UNDISPUTEDLY THE ORDER OF LEARNED CIT(APPEALS ) IN QUESTION WAS AN EXPARTE ORDER BECAUSE ALLEGEDLY NO ONE HAD APPEARED BEFORE HIM. ON THE OTHER HAND, THE 2 ITA NO. 329/NAG/2013 ASSESSEE HAS VEHEMENTLY SUBMITTED THAT ON THE LAST DATE OF HEARING BEFORE THE LEARNED CIT(APPEALS) DATED 5 TH MARCH, 2013 THE ADVOCATE HAD ATTENDED AND PLEADED TO GRANT AN ADJOURNMENT SO THAT CERTAIN DOCUMENTS COULD BE SUBMITTED. NO SPECIFIC DATE WAS GRANTED BY THE LEARNED CIT(APPEALS) BUT TOLD THAT A FRESH NOTICE SHALL BE ISSUED. HOWEVER, AN EXPARTE ORDER WAS PRONOUNCED BY LEARNED CIT(APPEALS). 3 . CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES AS WELL AS THE ISSUE INVOLVED, WE RESTORE THE MATTER BACK TO THE FILE OF LEARNED CIT(APPEALS) . WE HEREBY DIRECT THE ASSESSEE TO EITHER PRESENT HIMSELF OR THROUG H THE AUTHORIZED REPRESENTATIVE WITHIN 30 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL BEFORE THE LEARNED CIT(APPEALS) SUO MOTO WITHOUT WAITING FOR ANY FORMAL NOTICE OF HEARING AND TAKE ALL NECESSARY STEPS TO GET THIS APPEAL FINALIZED AT AN EARLY DATE. HO WEVER, THE REVENUE AUTHORITIES ARE AT LIBERTY TO ADOPT DUE LEGAL RECOURSES AS PRESCRIBED UNDER THE I.T. ACT. HENCE THE APPEAL IS RESTORED BACK TO THE FILE OF THE LEARNED CIT(APPEALS) AS DIRECTED ABOVE. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF AUGUST, 2015. SD/ - SD/ - ( SHAMIM YAHYA) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER. JUDICIAL MEMBER NAGPUR, DATED: 21 ST AUGUST, 2015. 3 ITA NO. 329/NAG/2013 COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER WAKODE ASSISTANT REGISTRAR, ITAT, NAGPUR