RNB Mercantile Pvt. Ltd., NEW DELHI V. ITO, BIKANER

ITA 42/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5204 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 09-02-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Keywords: Opportunity of being heard
• Section: 15

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.42/JODH/2015 ASSESSMENT YEAR: 2008-09 RNB MERCANTILE PVT. LTD., RNB HOUSE, SHIVAJI ENCLAVE, OPP. MOTHER DAIRY, NEAR RAJA GARDEN, NEW DELHI PAN :AABCR9334G VS. THE INCOME TAX OFFICER, WARD-1 (3), BIKANER APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI S. L. MOURYA, DR DATE OF HEARING: 14.03.2016 DATE OF PRONOUNCEMENT: 14.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED CIT (A), BIKANER DATED 13-11-2014 PASSED IN APPEAL NO.42/BIKANER/2013-14 FOR ASSESSMENT YEAR 2010-11. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND S HRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REVENUE. 3. IN GROUNDS NO.2 AND 5 OF THE ASSESSEES APPEAL, THE ASSESSEE HAS CHALLENGED THE ACTION OF THE LEARNED CIT (A) IN DEC IDING THE APPEAL OF THE ASSESSEE EX-PARTE. IT WAS SUBMITTED BY THE LEARNED DR THAT THE ASSESSEE 2 ITA NO.42/JODH/2015 WAS GRANTED ADEQUATE OPPORTUNITY BY THE LEARNED CIT (A) BUT THE ASSESSEE HAD FAILED TO REPRESENT HIS APPEAL BEFORE THE LEARN ED CIT (A). IT WAS A SUBMISSION THAT THE ORDER OF THE LEARNED CIT (A) MA Y BE CONFIRMED. 4. WE HAVE CONSIDERED THE SUBMISSIONS. A PERUSAL OF THE ORDER OF THE LEARNED CIT (A) AT PAGE 3 SHOWS THAT ON 15-10-2014 THE ASSESSEE HAD FILED A LETTER DATED 07-10-2014, WHEREIN THE ASSESSEE HAS I NTIMATED THAT THE ISSUE OF JURISDICTION WAS PENDING BEFORE THE LEARNED CIT, BI KANER. HOWEVER, IT IS NOTICED THAT THE LEARNED CIT (A) HAS ADJUDICATED TH E APPEAL BEFORE THE ISSUE OF JURISDICTION HAS BEEN ADJUDICATED BY THE LEARNED CIT, BIKANER. IN THE CIRCUMSTANCES, IN THE INTEREST OF PRINCIPLE OF NATU RAL JUSTICE THAT THE ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE LEARNED CIT (A) FOR RE-ADJUDICATION AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 14 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - 3 ITA NO.42/JODH/2015 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 14.03. 16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 15 .03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 15.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 15.03.16 SR.PS 6. DATE OF PRONOUNCEMENT NA SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER