Sh. Anuj Kumar Pathak, Gwalior V. A.C.I.T., Circle-2, Gwalior

ITA 346/AGR/2013

• Counselvise Citation: 34620314 RSA 2013
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-01-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 13-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATHESHAM ANSARI

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. 346/AGRA/2013 ASSTT. YEAR : 2008-09 SHRI ANUJ KUMAR PATHAK, VS. A.C.I.T., CIRCLE 2, 55, MAHARANA PRATAP NAGAR, GWALIOR. LASHKAR, GWALIOR. (PAN : AMMPP 0225 C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ATHESHAM ANSARI, JR. DR DATE OF HEARING : 28.01.2014 DATE OF PRONOUNCEMENT OF ORDER : 28.01.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A) GWALIOR DATED 05.09.2013 FOR THE ASSESSMENT YEAR 2008-09, C HALLENGING THE LEVY OF PENALTY U/S. 271(1)(C) OF THE IT ACT. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT ON THE DATE FIXED, NOBODY APPEARED BEFORE HIM AND NO WRITTEN SUBMISSIONS FILE D. THE LD. CIT(A) ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE. ITA NO. 346/AGRA/2013 2 3. ACCORDING TO SECTION 250(6) OF THE IT ACT, THE L D. CIT(A) IS REQUIRED TO MENTION THE POINTS FOR DETERMINATION AND REASONS FOR DECISI ON IN THE APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A), THE LD. CIT(A) IS REQUIRED TO PASS THE REASONED ORDER. THUS, THE ORDER UNDER CHALLENGE CAN NOT BE SUSTAINED IN LAW. WE ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTO RE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A), GWALIOR WITH DIRECTION TO RE-DE CIDE THE APPEAL OF THE ASSESSEE IN ACCORDANCE WITH LAW BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER AND BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE AFRESH. 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/- 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