Sh. Vinay Kumar gupta, Shivpuri V. I.T.O., Shivpuri

ITA 335/AGR/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72757 (ITAT-AGRA)
• 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: Opportunity of being heard

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. 335/AGRA/ 2013 ASSESSMENT YEAR 2007-08 VINAY KUMAR GUPTA VS. C.I.T. (APPEALS) PROP. OF M/S VINAY KUMAR INDUSTRIES & GWALIOR (M. P) DAL MILL, NEW BLOCK, SHIVPURI (PAN ABKPG 9844 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDR A SHARMA, ADVOCATE RESPONDENT BY : SHRI S.K. BA TRA, JR. D.R. DATE OF HEARING : 23.01.2014 DATE OF PRONOUNCEMENT : 23.01.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 23.08.2013 FOR A.Y. 2007-08. 2. ON CONSIDERATION OF THE RIVAL SUBMISSION AND FIN DING OF THE LD. CIT(A), WE ARE OF THE VIEW THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, LD. CI T(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION IN THE APPELLATE ORDER AND REASONS FOR DECISION. HOWEVER, ITA NO.335/AGRA/2013 A.Y.2007-08 2 THE IMPUGNED ORDER SHOWS THAT LD. CIT(A) IN THE ABS ENCE OF ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE, CONFIRMED THE ORDER OF THE A.O. AND DISMISSED THE APPEAL OF THE ASSESSEE. EVEN IF THE ASSESSEE DID NO T APPEAR BEFORE LD. CIT(A) AT THE TIME OF HEARING OF THE APPEAL, LD. CIT(A) IS REQUIR ED TO PASS REASONED ORDER AS PER SECTION 250(6) OF THE ACT. THE IMPUGNED ORDER THUS, CANNOT BE SUSTAINED IN LAW. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER AND RES TORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A), GWALIOR WITH DIRECTION T O REDECIDE THE APPEAL OF THE ASSESSEE, IN ACCORDANCE WITH LAW BY GIVING REASONAB LE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ 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