Pankaj Gupta, Shivpuri V. I.T.O., Shivpuri

ITA 334/AGR/2013

• Counselvise Citation: 33420314 RSA 2013
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-01-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 17-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BA TRA
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 334/AGRA/ 2013 ASSESSMENT YEAR: 2007-08 SHRI PANKAJ GUPTA, VS. COMMISSIONER OF INCOME TA X (A), PROP. OF M/S. PANKAJ UDYOG, GWALIOR (M.P) NEW BLOCK, SHIVPURI. (PAN AFLPG 1304D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARM A, ADVOCATE. RESPONDENT BY : SHRI S.K. BATRA, JR. D. R. DATE OF HEARING : 23.01.2014 DATE OF PRONOUNCEMENT : 23.01.2014 ORDER PER PRAMOD KUMAR,ACCOUNTANT MEMBER: BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS C HALLENGED CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 23.08.2013, IN THE MAT TER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSM ENT YEAR 2007-08. GRIEVANCES RAISED BY THE APPELLANT ARE AS FOLLOWS :- 1. THE LEARNED C.I.T. (APPEALS) GWALIOR HAS ARBITR ARILY AND UNJUSTIFIABLY DISMISSED THE APPEAL AGAINST THE ORDER UNDER SECTIO N 143(3) OF THE INCOME-TAX ACT, 1961. 2. THAT THE LEARNED C.I.T.(APPEALS) GWALIOR HAS ERR ED IN DISMISSED THE APPEAL WITHOUT DECIDING THE EACH AND EVERY GROUNDS OF APPEAL AT THE TIME OF PASSING THE EX-PARTE APPELLATE ORDER WHICH IS AGAINST THE ITA NO.334AGRA/2013 A.Y.2007-08 2 PRINCIPLE OF NATURAL JUSTICE AND IN LAW AS REQUESTE D IS LIABLE TO BE DECIDED. 3. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CA SE AND IN LAW THAT HONBLE C.I.T. (APPEAL) GWALIOR HAS ERRED IN PASSIN G THE EXPARTE ORDER WITHOUT CALLING THE RECORD FOR VERIFYING THE FACTS OF THE ORDER, WHICH AGAINST PRINCIPLE OF NATURAL JUSTICE AND LAW. 4. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CA SE AND IN LAW THAT THE HONBLE C.I.T.(APPEALS) HAS ERRED IN TREATING THE O RDER PASSED BY THE INCOME TAX OFFICER IS WELL REASONS AND DETAIL IS WI THOUT VERIFYING THE RECORDS WHICH IS PURELY ON SURMISES, CONJECTURE, ON LY ON PRESUMPTION AND ASSUMPTION WHICH IS ILLEGAL AND AGAINST PRINCIP LE OF NATURAL JUSTICE AND WITHOUT ANY BASIS. 5. THAT THE LEARNED C.I.T.(APPEALS), GWALIOR HAS AR BITRARY AND UNJUST WHILE PASSING THE EXPARTE APPELLANT ORDER WITHOUT P ROVIDING OF PROPER AND REASONABLE OPPORTUNITY TO THE APPELLANT IS NOT JUSTIFIED AND AGAINST THE PROVISION OF THE ACT. THE APPELLANT HAS NOT COMMITTED ANY DEFAULT INTENTIONALLY AND WAS ON ACCOUNT OF REASONA BLE CAUSE FOR NON ATTENDING THE CASE AS REQUESTED IS LIABLE TO BE CON SIDERED. 2. THE PLAIN PERUSAL OF THE IMPUGNED ORDER SHOWS NO T ONLY THAT THE ORDER IS EX- PARTE ORDER BUT THE CIT(A) HAS NOT GIVEN ANY REASON ING WHATSOEVER IN SUPPORT OF THE CONCLUSION ARRIVED AT BY HIM. IT IS ONLY ELEM ENTARY EVEN IN THE EX-PART ORDER THE CIT(A) IS DUTY BOUND TO DEAL WITH SPECIFIC REAS ONS ON THE GRIEVANCE RAISED BY THE ASSESSEE BY WAY OF SPEAKING ORDER AND IN ACCORD ANCE WITH LAW BUT IT IS NOT CARRIED OUT BY HIM. IN VIEW OF THE ABOVE DISCUSSIO N, WE THINK IT FIT AND PROPER TO REMIT THE ORDER TO THE FILE OF CIT(A) FOR ADJUDICAT ING DENOVO BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH LAW AND BY GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE MATTER IS BEING RESTORED TO THE FILE OF CIT(A) FOR FRESH ITA NO.334AGRA/2013 A.Y.2007-08 3 ADJUDICATION. THE CIT(A) IS ALSO BOUND TO GIVE A F RESH, EFFECTIVE AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE DIRECT SO. 3. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2014) SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.01.2014 PBN/* COPY OF THE ORDER FORWARDED TO:- APPELLANT, RESPONDENT, CIT (APPEALS) CONCERNED CIT CONCERNED, D.R., ITAT, AGRA BENCH, AGRA GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY