Sh. Mohit Jain , Advocate, Morar V. I.T.O., Ward-3(2), Gwalior

ITA 351/AGR/2013

• Counselvise Citation: 35120314 RSA 2013
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• 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 MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 351/AGRA/2013 ASSTT. YEAR : 2009-10 SHRI MOHIT JAIN, VS. INCOME-TAX OFFICER, PUSHPA NILAYA, 28/281, THANDI SADAK, WARD 3(2), GWALIOR. MORAR, GWALIOR. (PAN: AHPPJ 9471 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 18.12.2013 DATE OF PRONOUNCEMENT OF ORDER : 20.12.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A), GWALIOR DATED 01.10.2013 FOR THE ASSESSMENT YEAR 20 09-10, CHALLENGING THE ADDITION OF RS.17,30,000/- ON ACCOUNT OF UNEXPLAINE D CREDIT / DEPOSITS IN THE BANK ACCOUNT. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. CIT(A) NOTED THAT THE CASE WAS FIXED MANY TIMES WHICH WAS ATTENDED BY THE COUNSEL FOR THE ASS ESSEE, BUT NO WRITTEN SUBMISSION IS FILED. THE LD. CIT(A) FINDING NO INFI RMITY IN THE ORDER, DISMISSED THE ITA NO.351/AGRA/2013 2 APPEAL OF THE ASSESSEE. ACCORDING TO SECTION 250(6) , THE LD. CIT(A) IS REQUIRED TO MENTION THE POINTS FOR DETERMINATION AND REASONS FO R DECISION IN THE APPELLATE ORDER, BUT THE LD. CIT(A) DID NOT DO SO IN THIS CAS E AND MERELY FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING, D ISMISSED THE APPEAL OF THE ASSESSEE. THE ORDER OF THE LD. CIT(A), THEREFORE, C ANNOT BE SUSTAINED IN LAW. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE HIM, THE LD. CIT (A) IS REQUIRED TO MENTION THE POINTS FOR DETERMINATION AND REASONS FOR DECISION I N THE APPELLATE ORDER. IN THE ABSENCE OF ABOVE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER IN ISSUE TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE IN ACCORDANCE WITH LAW BY GIVING REASONABL E SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. 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