NILSIN ULTRACHEM LTD., V. THE INCOME TAX OFICER,

ITA 4067/AHD/2003

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1859 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-12-2009
• Assessment Year: 1992-1993
• Appeal Filed On: 11-11-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MATHIRAMAN
• Assessee Lawyers: S N SOPARKAR
• Keywords: Set aside
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) ITA NO.4067/AHD/2003 NILSIN ULTRACHEM LTD., B-501, VICEROY VILE, OPP.VIJAYA BANK, JUDGES BUNGALOW CROSS ROAD, BODAKDEV, AHMEDABAD 380054 PA NO. AABCN 1520C VS THE INCOME TAX OFFICER, COMPANY WARD 5(1), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY SHRI S. N. SOPARKAR, AR RESPONDENT BY SHRI M. MATHIRAMAN, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A) XI, AHMEDAB AD DATED 04-09-2003 FOR ASSESSMENT YEAR 1992-93 WHEREBY ORDER U/S 154 OF THE INCOME TAX ACT PASSED BY THE AO IS CONFIRMED. 2. AFTER HEARING THE RIVAL SUBMISSIONS OF BOTH THE PARTIES, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL OF THE LEARNED CIT(A). THE LEARNED COUNSEL FOR THE ASSESSE E CONTENDED THAT THE ASSESSEE DUE TO NEGLIGENCE ON THE PART OF THE LEARN ED COUNSEL COULD NOT PUT IN APPEARANCE BEFORE THE LEARNED CIT(A). THEREF ORE, THE LEARNED CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN THE ABSENCE OF THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE RELI ED UPON THE ORDER OF THE ITAT AHMEDABAD BENCH IN THE CASE OF THE SAME AS SESSEE FOR ASSESSMENT YEAR 1993-94 DATED 17-4-2006 WHEREBY THE TRIBUNAL HAS GRANTED ONE MORE OPPORTUNITY TO THE ASSESSEE TO APP EAR BEFORE THE LEARNED CIT(A) TO PRESENT ITS CASE. THE LEARNED COU NSEL FOR THE ASSESSEE ALSO CONTENDED THAT IN THE ASSESSMENT YEAR UNDER AP PEAL THE ASSESSEE OPTED FOR KVSS AND HAS PAID THE REQUISITE AMOUNT OF TAXES DUE. ITA NO.4067/AHD/2003 NILSIN ULTRACHEM LTD. 2 THEREFORE, NO PROCEEDINGS COULD HAVE BEEN OPENED AG AINST THE ASSESSEE. IN THIS REGARD, COPY OF THE KVSS CERTIFICATE AND RE QUEST FOR ADMISSION OF ADDITIONAL GROUND IS ALSO RAISED. CONSIDERING THE A BOVE AND EARLIER ORDER OF THE TRIBUNAL IN WHICH ONE MORE OPPORTUNITY IS GI VEN TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE LEARNED CIT(A), WE AR E OF THE VIEW THAT ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO REPRESE NT ITS CASE BEFORE THE LEARNED CIT(A). WE, ACCORDINGLY SET ASIDE THE IMPUG NED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF THE LEARN ED CIT(A) AND DIRECT THE LEARNED CIT(A) TO DECIDE THE APPEAL OF THE ASSESSE E AFRESH BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAD TO THE ASSESSEE. SINCE, THE ENTIRE APPEAL OF THE ASSESSEE IS RESTORE D TO THE FILE OF THE LEANED CIT(A), THERE IS NO NEED TO ADMIT ADDITIONAL GROUND AT THIS STAGE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO TAKE APPROPR IATE REMEDY BEFORE THE LEARNED CIT(A) IN ACCORDANCE WITH LAW IF SO ADVISED . 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 22 ND DECEMBER 2009 SD/- SD/- (A. N. PAHUJA) ACOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 22-12-2009 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD