Shri Shambhudayal Dwarkadas, Indore V. The ACIT 5(1), Indore

ITA 407/IND/2014

• Counselvise Citation: 40722714 RSA 2014
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MEENA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 407/IND/2014 A.Y. 2007-08 SHAMBHU DAYAL DWARKADAS INDORE PAN AAAHA9013R ::: APPELLANT VS ASSTT. COMMISSIONER OF INCOME TAX 5(1), INDORE ::: RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI R.R.MEENA DATE OF HEARING 1 5 . 6 .2015 DATE OF PRONOUNCEMENT 1 5 . 6 .2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT(A)-II, INDORE, DATED 31.1.2 014. 2 2. THE LEARNED CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BY FOLLOWING VARIOUS DECISIONS WHICH ARE AS UN DER :- (I) CIT VS. B. NO. BHATTACHARGEE; 118 ITR 461 (II) ESTATE OF LATE TUKOJIRAO HOLKAR; 223 ITR 480 (III) CIT VS. MULTIPLAN INDIA LTD.; 38 ITD 320 (DEL) 3. BEFORE US, AN APPLICATION FOR ADJOURNMENT WAS FILED BY SHRI SATISH RAWKA, STATING THAT DUE TO PERSONAL WORK, SH RI KAMLESH JAIN, WHO IS CONVERSANT WITH THE CASE, IS OUT O F INDIA FOR ABOUT 2 MONTHS AND THE APPEAL COULD NOT BE PREPARED. AFTER HEARING, APPLICATION FOR ADJOURNMENT WAS REJECTED BY THE BENCH. 3. WE HAVE HEARD THE LEARNED DR. AS STATED ABOVE, THE LEARNED CIT(A) DISMISSED THE APPEAL OF THE ASSESSE WITH OUT HEARING THE ASSESSEE. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND EQUITY, RESTORE THIS ISSUE TO THE FILE OF THE 3 LEARNED CIT(A) FOR DECIDING THE SAME DE NOVO AFTER PROVIDING THE ASSESSEE PROPER OPPORTUNITY OF BEING H EARD. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 15 TH JUNE, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JUNE 15, 2015