The ACIT,GNR Circle, Gandhinagar V. M/s. C.K. Industries, Dist.Gandhinagar

ITA 3577/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0011 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-08-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 27-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANIL N SHAH
• Keywords: Opportunity of being heard; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) ITA.NO.3577/AHD/2008 [ASSTT. YEAR : 2005-2006] ACIT, GANDHINAGAR GANDHINAGAR. VS. M/S.C.K. INDUSTRIES PLOT NO.264A, VILLAGE ZAK TAL. DEHGAM, DIST. GANDHINAGAR. PAN AABFC 9254 H ITA.NO.3705/AHD/2008 [ASSTT. YEAR : 2005-2006] M/S.C.K. INDUSTRIES PLOT NO.264A, VILLAGE ZAK TAL. DEHGAM, DIST. GANDHINAGAR. PAN AABFC 9254 H VS. ACIT, GANDHINAGAR GANDHINAGAR. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI K.MADHU SUDAN ASSESSEE BY : SHRI ANIL N. SHAH O R D E R PER G.D. AGRAWAL, VICE-PRESIDENT: THESE ARE TWO APPEALS ONE BY THE REVENUE AND OTHER BY THE ASSESSEE AGAINST CO MMON ORDER OF THE CIT(A), GANDHINAGAR DATED 28.08.2008 ARISING OUT OF THE ORD ER OF THE ASSESSING OFFICER PASSED UNDER SECTION 144 OF THE INCOME TAX ACT, 196 1. 2. IN THE APPEAL BY THE ASSESSEE, VARIOUS GROUNDS A RE RAISED. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTED BY THE LEARNED C OUNSEL THAT THE CIT(A) PASSED THE EXPARTE ORDER BECAUSE HE BEING THE ASSESSEES COUNSEL COUL D NOT APPEAR BEFORE HIM. IT IS SUBMITTED BY THE LEARNED COUNSEL THAT THE LAST DATE OF HEARING WAS 27-8-2008. THAT HIS YOUNG NEPHEW, WHO WAS JUST 21 YEARS EXPIRED ON 7 TH AUGUST, 2010. THAT HIS NEPHEW HAD JUST COMPLETED C HARTERED ACCOUNTANCY COURSE AND WAS TO JOIN THE ASSESSEE IN HIS PROFESSI ON. THAT HE WAS SHOCKED AND MENTALLY UPSET DUE TO SUDDEN AND UNTIMELY DEATH OF HIS NEPHEW, THEREFORE, HE ITA.NO.3577 AND 3705/AHD/2008 -2- COULD NOT ATTEND ANY PROFESSIONAL WORK FOR CONSIDER ABLE PERIOD OF TIME. IN VIEW OF THE ABOVE SITUATION, PROPER COMPLIANCE COUL D NOT BE MADE BEFORE THE CIT(A). HE HAS STATED THAT IF ONE MORE OPPORTUNITY IS GIVEN, HE WILL MAKE PROPER REPRESENTATION BEFORE THE CIT(A). THE LEAR NED DR HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE LEARNED COUNSEL AND HE STATED THAT IF THE ORDER OF THE CIT(A) IS SET ASIDE WITH REFERENCE TO THE ASSES SEES APPEAL, THEN THE ENTIRE ORDER OF THE CIT(A) SHOULD BE SET ASIDE BECAUSE THE CIT(A) HAS ALLOWED PART RELIEF AGAINST WHICH THE REVENUE IS IN APPEAL. 3. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND THE FACTS OF THE CASE, WE ARE OF THE OPINION THAT THERE WAS REASONAB LE CAUSE FOR THE ASSESSEES FAILURE TO APPEAR BEFORE THE CIT(A). WE, THEREFORE , SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH DIRECTION TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THER EAFTER RE-ADJUDICATE THE MATTER IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE ASSESSEES APPEAL AND THE REV ENUES APPEALS ARE DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 31 ST AUGUST, 2010. SD/- SD/- (T.K. SHARMA) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 31-08-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD