Futuristic Garments Pvt. Ltd., Chandigarh V. DCIT, Chandigarh

ITA 354/CHANDI/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9731 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS. 354 TO 356/CHD/2016 A.Y. : 2009-10 TO 2011-12 M/S FUTURISTIC GARMENTS P. LTD. VS THE DCIT, SCO 141-143, SECTOR 43-B, CENTRAL CIRCLE-I, CHANDIGARH. CHANDIGARH. PAN: AAACF8959Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANOJ MISHRA DATE OF HEARING : 26.07.2016 DATE OF PRONOUNCEMENT : 26.07.2016 O R D E R PER BHAVNESH SAINI, JM ALL THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(APPEALS)-3, GUR GAON DATED 25.01.2016 FOR ASSESSMENT YEARS 2009-10, 2010 - 11 AND 2011-12. 2. IN ALL THE APPEALS, ASSESSEE RAISED SEVERAL GROU NDS OF APPEAL WHICH ARE LEGAL IN NATURE AS WELL AS ADDI TIONS ON MERIT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING. 2 4. WE HAVE HEARD LD. DR AND PERUSED THE FINDINGS OF AUTHORITIES BELOW. ACCORDING TO SECTION 250(6) OF THE INCOME TAX ACT, LD. CIT(APPEALS) IS REQUIRED TO PAS S THE ORDER GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(APPEALS) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE FOR DEFAULT. EVEN IF THE AS SESSEE DID NOT APPEAR BEFORE LD. CIT(APPEALS) TO ARGUE THE APPEAL, LD. CIT(APPEALS) IS REQUIRED TO PASS THE OR DER ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. THEREFORE, ORDER OF THE LD. CIT(APPEALS) CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY, SET ASIDE THE O RDERS OF LD. CIT(APPEALS) AND RESTORE ALL THE APPEALS TO THE FILE OF LD. CIT(APPEALS) WITH DIRECTION TO RE-DECIDE APP EALS OF THE ASSESSEE STRICTLY ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. THE LD. CIT(APPEA LS) SHALL GIVE REASONABLE SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. 5. IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SA INI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH JULY, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD