Kopargapn SSK Ltd, Ahmednagar V. DCIT CIR- Ahmednagar, Ahmednagar

ITA 344/PUN/2012

• Counselvise Citation: 34424514 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-08-2013
• Assessment Year: 1992-1993
• Appeal Filed On: 21-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y K BHASKAR
• Assessee Lawyers: K SRINIVASAN
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.344/PN/2012 (ASSESSMENT YEAR : 1992-93) THE KOPARGAON SAHAKARI SAKHAR KARKHANA LTD. AT GAUTAMNAGAR, POST- KOLPEWADI, TAL.- KOPARGAON, DIST.- AHMEDNAGAR 423 602 PAN : AAATT3070H . APPELLANT VS. DY. COMMISSIONER OF INCOME TAX AHMEDNAGAR CIRCLE, AHMEDNAGAR . RESPONDENT APPELLANT BY : MR. K. SRINIVASAN RESPONDENT BY : MR. Y. K. BHASKAR DATE OF HEARING : 21-08-2013 DATE OF PRONOUNCEMENT : 28-08-2013 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, PUNE DATED 29.08.2011 WHICH, IN TURN, HAS ARISEN FROM AN ORDER DATED 28.03.1995 PAS SED BY THE ASSESSING OFFICER, UNDER SECTION 143(3) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 1992-93. 2. IN THIS APPEAL, A PRELIMINARY POINT RAISED BY TH E ASSESSEE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL OF THE ASSESS EE EX PARTE ON THE GROUND THAT ASSESSEE WAS NOT INTERESTED IN PURSUING THE AP PEAL, WITHOUT ADJUDICATING ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE . 3. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE ITA NO.344/PN/2012 A.Y. 1992-93 EX PARTE WITHOUT CONSIDERING THE MERITS OF THE ADDITION CHA LLENGED IN APPEAL. THE LEARNED COUNSEL POINTED OUT THAT IN A SIMILAR S ITUATION, THE PUNE BENCH OF THE TRIBUNAL IN ITA NO.150/PN/2012 & OTHERS DATED 2 5.04.2013 (SHRI UTTAMKUMAR C. WAGH VS. DCIT) SET-ASIDE THE OR DER PASSED BY THE CIT(A) AND RESTORED THE MATTER BACK TO HIS FILE TO BE DECIDED AFRESH AS PER LAW. THE LEARNED COUNSEL SUBMITTED THAT THE ASSESSEE WOU LD BE SATISFIED IF THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT(A) F OR ADJUDICATION ON MERITS AS PER LAW. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE APPEARIN G ON BEHALF OF THE REVENUE HAS NOT SERIOUSLY DISPUTED THE AFORESAID PL EA RAISED BY THE ASSESSEE. 5. AT THE OUTSET, IT MAY BE NOTICED THAT IN TERMS O F SECTION 250(6) OF THE ACT, COMMISSIONER (APPEALS) IS REQUIRED TO DISPOSE OF THE APPEAL IN WRITING BY STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. IN THE PRESENT CASE, THE IMPUGNED ORD ER OF THE CIT(A) IS CONSPICUOUS BY ABSENCE OF ANY DISCUSSION WITH REGAR D TO THE GROUND OF APPEAL RAISED BEFORE HIM, THE DECISION THEREON AND REASON FOR SUCH DECISION. THE CIT(A) HAS DISMISSED THE APPEAL PRIMARILY ON TH E GROUND THAT SINCE THE ASSESSEE DID NOT APPEAR, ASSESSEE WAS NOT INTERESTE D IN PURSUING THE APPEAL. EVEN IN THE ABSENCE OF THE ASSESSEE, THE CIT(A) OUG HT TO HAVE DISPOSED OF THE APPEAL OF THE ASSESSEE IN THE MANNER REQUIRED I N SECTION 250(6) OF THE ACT, WHICH IN THE PRESENT CASE HAS NOT BEEN COMPLIE D WITH. THEREFORE, WE SET-ASIDE THE IMPUGNED ORDER, WHICH IS NON-SPEAKING ON THE MERITS OF THE DISPUTE AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO BE DECIDED AFRESH AS PER LAW, AFTER ALLOWING THE ASSESSEE A RE ASONABLE OPPORTUNITY OF BEING HEARD. ITA NO.344/PN/2012 A.Y. 1992-93 6. SINCE WE ARE RESTORING THE MATTER BACK TO THE FI LE OF THE CIT(A) ON THE PRELIMINARY POINT, WE REFRAIN FROM COMMENTING ON TH E MERITS OF THE ADDITIONS CHALLENGED IN APPEAL. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED , AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 28 TH AUGUST, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-I, PUNE; 4) THE CIT-I, PUNE; 5) THE DR, A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE