MODI ALKALIES & CHEMICALS LTD., Jaipur V. ADDL. CIT(ASSTT.), Alwar

ITA 353/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99447 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 02-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MEENA CIT DR DHK
• Keywords: Opportunity of being heard

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO. 353/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 1997-98 M/S. MODI ALKALIES & CHEMICALS LTD. (NAME CHANGED TO LORDS CHLORO ALKALI LTD.), SP -460, MATSYA INDUSTRIAL AREAL CUKE VS. THE ACIT CIRCLE- 1 ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL , CA JKTLO DH VKSJ LS@ REVENUE BY :SHRI M.S. MEENA , CIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29/10/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 30/10/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A), ALWAR DATED 07-02-2014 FOR THE ASSESSMENT YEAR 1997-98 WHEREIN FOLLOWING MAIN GROUND IS RAISED. THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN DISMISSING THE APPEAL FILED BY THE ASSESSEE IGNORIN G THAT THE LAST NOTICE STATED TO BE ISSUED ON 20-01-2014 FIXIN G THE CASE FOR HEARING ON 4-02-2014 WAS NOT SERVED ON IT. HE H AS FURTHER ERRED IN IGNORING THE FACT THAT THE ASSESSEE HAS B EEN APPEARING BEFORE HIM IN CONNECTION WITH APPELLATE PROCEEDINGS FOR A.Y. 1998-99 WHICH WAS ALSO TAKEN U P SIMULTANEOUSLY ALONGWITH THE APPELLATE PROCEEDINGS FOR THE YEAR UNDER CONSIDERATION. ITA NO. 353/JP/2014 M/S. MODI ALKALIES & CHEMICALS LTD. VS. ACIT, CIRC LE- 1, ALWAR . 2 2.1 DURING THE COURSE OF HEARING, THE LD. COUNSEL F OR THE ASSESSEE CONTENDS THAT THE ASSESSEE WAS PREVENTED BY SUFFICI ENT CAUSE IN ITS ABSENCE BEFORE THE LD. CIT(A) INASMUCH AS THE NOTIC E FIXING THE DATE OF HEARING FOR 4-02-2014 WAS NOT SERVED ON IT. THEREF ORE, IN THE INTEREST OF JUSTICE, THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE AO AS THE LD. CIT(A) HIMSELF MAY REQUIRE FURTHER REMAND REPORT FROM THE AO. 2.2 THE LD. DR IS HEARD. 2.3 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IN MY CONSIDERED VIEW, THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING WHICH HAS RESULTED EX-PARTE DECISION OF APP EAL. SINCE THE NOTICE OF FIXING THE DATE OF HEARING ON 4-02-2014 WAS NOT SERVED ON IT, THEREFORE, THE ASSESSEE DESERVES FOR ADEQUATE OPPORTUNITY OF B EING HEARD. BESIDES, THE LD. CIT(A) MAY REQUIRE THE REMAND REPORT FROM T HE AO. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, THE MATT ER IS SET ASIDE BACK TO THE FILE OF THE AO TO DECIDE IT AFRESH BY PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 353/JP/2014 M/S. MODI ALKALIES & CHEMICALS LTD. VS. ACIT, CIRC LE- 1, ALWAR . 3 3.0 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 30 /10/201 5. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 /10/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. MODI ALKALIES & CHEMICALS LTD. 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT , CIRCLE- 1, ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 353/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR