Shanthi Fire Works, Hyderabad V. ITO, Hyderabad

ITA 394/HYD/2009

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1384 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAMA RAO
• Assessee Lawyers: VIDISHA KALRA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 394/HYD/2009 ASSESSMENT YEAR 2005-06 M/S. SHANTHI FIRE WORKS, HYDERABAD PAN: ABBFS0977N VS. THE INCOME TAX OFFICER WARD-9(1) HYDERABAD APPELLANT RESPONDENT APPELLANT BY: SMT. VIDISHA KALRA RESPONDENT BY: SRI S. RAMA RAO DATE OF HEARING: 1 5 .11.2012 DATE OF PRONOUNCEMENT: 04 . 0 1.201 3 ORDER PER CHANDRA POOJARI, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-VI, HYDERABAD DATED 13.2.2009. 2. THE FIRST GROUND IN THIS APPEAL WITH REGARD TO CONFIRMING THE ACTION OF THE ASSESSING OFFICER BY T HE CIT(A) IN COMPLETING THE ASSESSMENT EX-PARTE U/S. 1 44 OF THE INCOME-TAX ACT, 1961. 3. THE LEARNED AR SUBMITTED THAT THE CIT(A) OUGHT NOT HAVE CONFIRMED THE ACTION OF THE ASSESSING OFFI CER AS THE ORDER OF THE ASSESSING OFFICER IS PASSED U/S . 144 OF THE ACT WITHOUT PARTICIPATION OF THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS SEEN FROM PARA 5 OF THE CIT(A)'S ORDER, THE ASSESSEE VERY MUCH ARGUED THIS ISSUE BEFORE THE CIT(A). THE CIT(A), THOUGH IT WAS AN EX-PARTE ORDER, WENT ON DECIDING THE ISSUE RELATING TO I.T.A. NO. 394/HYD/2009 M/S. SHANTHI FIRE WORKS =================== 2 THE ADDITION ON MERIT INSTEAD OF REMITTING THE ISSU E BACK TO THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATION. THE LEARNED DR SUBMITTED BEFORE US THAT THE CIT(A) HAS NO POWER TO REMIT THE ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATI ON, AS THIS POWER TO REMIT BACK AN ISSUE TO THE FILE OF TH E ASSESSING OFFICER HAS BEEN WITHDRAWN BY FINANCE ACT , 2001 W.E.F. 1.6.2011 BY AMENDMENT TO SECTION 251(1) (A) OF THE ACT. HOWEVER, IN OUR OPINION, THE ASSESSING OFFICER HAD NO OCCASION TO EXAMINE THE ENTIRE ISSUE AND DECIDE THE SAME. BEING SO, IN THE INTEREST OF JUST ICE, WE REMIT THE ENTIRE ISSUE BACK TO THE FILE OF THE ASSE SSING OFFICER FOR FRESH CONSIDERATION. WE DIRECT THE ASS ESSEE TO COOPERATE WITH THE ASSESSING OFFICER AND PRODUCE ALL RELEVANT MATERIALS. AT THIS STAGE WE REFRAIN OURSE LVES FROM GOING INTO THE OTHER GROUNDS RAISED BY THE ASSESSEE AS WE HAVE DECIDED ON THE FIRST GROUND WIT H REGARD TO EX-PARTE ORDER PASSED U/S. 144 OF THE ACT . 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JANUARY, 2013. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 4 TH JANUARY, 2013 TPRAO COPY FORWARDED TO: 1. M/S. SHANTHI FIRE WORKS, 16 - 2 - 674/4, MALAKPET, HYDERABAD. 2. THE INCOME TAX OFFICER, WARD - 9(1), HYDERABAD. 3. THE CIT(A) - VI , HYDERABAD. 4. THE CIT - VI , HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD.