M/s. RADIO PALACE PVT. LTD., Indore V. The ACIT 4(1), Indore

ITA 414/IND/2014

• Counselvise Citation: 41422714 RSA 2014
• Duration Of Justice: 1 year(s) 19 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: 2008-2009
• Appeal Filed On: 26-05-2014
• 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. 414/IND/2014 A.Y. 2008-09 RADIO PALACE PVT. LTD INDORE PAN AADCR7355P ::: APPELLANT VS ASSTT. COMMISSIONER OF INCOME TAX 4(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. IN THIS CASE, ADJOURNMENT APPLICATION FROM SHRI HITESH JOSHI WAS FILED STATING THAT THE COUNSEL OF THE 2 APPELLANT, MR. PANKAJ JOSHEE, IS OUT OF STATION AND NOT ABLE TO ATTEND THE HEARING OF THE APPEAL. THIS ADJOURNMENT APPLICATION WAS REJECTED BY THE BENCH AND THE LEARNED D R WAS HEARD. 3. AFTER HEARING, WE FIND THAT THE ASSESSEE HAS SUBMITTED WRITTEN SUBMISSIONS BEFORE THE LEARNED CIT (A) BUT THE LEARNED CIT(A) DID NOT CONSIDER THESE WRITTE N SUBMISSIONS IN RIGHT PERSPECTIVE. WE, THEREFORE, I N THE INTEREST OF JUSTICE AND EQUITY, RESTORE THIS ISSUE TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING THE SAME DE NOVO AFTE R PROVIDING THE ASSESSEE PROPER OPPORTUNITY OF BEING H EARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR 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 3