Gwalior Sugar Company Limited, Dabra V. I.T.O., Chhatarpur

ITA 360/AGR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60117 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-04-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 21-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C GUPTA
• Assessee Lawyers: GAJENDER JAIN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 360 & 361/AGRA/2011 ASSTT. YEAR : 2007-08 & 2006-07 GWALIOR SUGAR COMPANY LTD., VS. INCOME-TAX OFFIC ER, SUGAR MILL COMPOUND, DABRA (MP). CHHATARPUR (PAN : AAACG 7577P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GAJENDER JAIN, C.A. RESPONDENT BY : SHRI R.C. GUPTA, SR. D.R. DATE OF HEARING : 24.04.2012 DATE OF PRONOUNCEMENT OF ORDER : 24.04.2012 ORDER PER BHAVNESH SAINI, J.M.: BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAIN ST THE COMMON ORDER OF LD. CIT(A), GWALIOR DATED 19.07.2011 FOR THE ASSESS MENT YEARS 2006-07 AND 2007- 08. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 3. IN THE PRESENT CASES, THE AO FRAMED EXPARTE ASSE SSMENT ORDERS U/S. 144 OF THE IT ACT IN BOTH THE ASSESSMENT YEARS FOR FAILURE TO COMPLY WITH THE STATUTORY NOTICES BY THE ASSESSEE. INCOME WAS ACCORDINGLY COM PUTED. THE ASSESSEE ITA NO. 360 & 361/AGRA/2011 2 CHALLENGED BOTH THE ASSESSMENT ORDERS BEFORE THE LD . CIT(A) AND THE LD. CIT(A) ISSUED SEVERAL NOTICES TO THE ASSESSEE FOR DISPOSAL OF APPEALS, BUT THE ASSESSEE DID NOT COMPLY WITH THE NOTICES AND DID NOT PRODUCE ANY MATERIAL BEFORE HIM. THE LD. CIT(A) WAS, THEREFORE, OF THE OPINION THAT THE ASSE SSEE IS NOT INTERESTED TO PROSECUTE THE APPEALS AND ACCORDINGLY DISMISSED THE APPEALS OF THE ASSESSEE. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A) . ACCORDING TO SECTION 250(6) OF THE IT ACT, THE ORDER OF THE COMMISSIONER (APPEALS) DISMISSING THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINT FOR DETERMINAT ION, DECISION THEREON AND THE REASONS FOR DECISION. THOUGH THE AO FRAMED EXPARTE ASSESSMENT ORDERS U/S. 144 OF THE IT ACT, BUT THE LD. CIT(A) DID NOT MENTION THE POINTS FOR DETERMINATION AND THE REASONS FOR DECISION IN THE APPELLATE ORDER. VIRTUA LLY, BOTH THE APPEALS OF THE ASSESSEE HAVE BEEN DISMISSED IN LIMINE FOR FAILURE TO COMPLY WITH THE STATUTORY NOTICES. BOTH THE APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON MERITS. WE MAY REMIND HERE THAT EVEN IF THE AO PASSED EXPARTE ASSE SSMENT ORDERS AND COMPUTED THE INCOME OF THE ASSESSEE ACCORDINGLY, THE LD. CIT (A) SHOULD HAVE MENTIONED THE FACTS IN THE APPELLATE ORDER AND PASSED THE ORDERS ON MERITS WHILE DISPOSING OF THE APPEALS OF THE ASSESSEE. THE LD. CIT(A) CANNOT DISM ISS THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT GIVING REASONS FOR DECISION IN THE A PPELLATE ORDER. WE ACCORDINGLY ITA NO. 360 & 361/AGRA/2011 3 SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE B OTH THE APPEALS OF THE ASSESSEE TO HIS FILE WITH THE DIRECTION TO DECIDE THEM STRICTLY IN ACCORDANCE WITH LAW ON MERITS BY GIVING POINTS FOR DETERMINATION IN THE APPELLATE ORDER AND THE REASONS FOR DECISION. THE LD. CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEVER, CONSIDERING THE FAC T THAT THE ASSESSEE THROUGHOUT REMAINED NON-COOPERATIVE BEFORE THE AO AND THE LD. CIT(A), WE, THEREFORE, DIRECT THE LD. CIT(A) TO DISPOSE OF BOTH THE APPEALS AS EX PEDITIOUSLY AS POSSIBLE WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER AND SHALL NOT GRANT UNNECESSARY ADJOURNMENT TO THE ASSESSEE. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.04.2012. SD/- SD/- (A.L. GEHLOT) (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