M/s NPECC, Mirzapur V. CIT, Allahabad

ITA 430/ALLD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89798 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 17-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Assessee Lawyers: RISHI RAJ KAPOOR
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NO. 430/ALLD/2012 ASSESSMENT YEAR: 2009-10 M/S. NPECC, [C/O MR. N.K. SINGH PARTNER] BEHIND RAJ SHREE PALACE KRISHNA NAGAR COLONY, MIRZAPUR 231001 PAN:-AAGFN5931K VS. CIT ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI RISHI RAJ KAPOOR REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 27.04.2015 DATE OF PRONOUNCEMENT : 27.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL BY THE ASSESSEE, IS FILED AGAINST THE ORDER OF THE LD. CIT ALLAHABAD, DATED 06.08.2012 FOR THE A.Y. 2009-10. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROU GHT OUR ATTENTION TO THE GROUND AND SUBMITTED THAT HE WOULD LIKE THE APPEAL TO BE REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. IN THIS REGA RD, HE BROUGHT OUR ATTENTION TO THE IMPUGNED ORDER FOR DEMONSTRATING THAT THE REVISION ORDER WAS FINALIZED WITHOUT HEARING THE ASSESSEE. PER CONTRA, LD. DR RELIED ON THE ORDER OF THE CIT. ON PERUSAL, WE FIND THAT THE LD. CIT ISSUED NOTICES FROM TIME T O TIME TO THE ASSESSEE. BUT HE WAS NOT PRESENT TO REPLY TO THE SHOW CAUSE NOTICE I SSUED U/S 263 OF THE ACT. HOWEVER, THE LD. CIT FINALIZED THE REVISION ORDER W ITHOUT HEARING THE ASSESSEE. CONSIDERING THE SAME, IT IS PRAYER OF LEARNED COUNS EL BEFORE US THAT THE ORDER OF THE CIT IS PASSED THE EX PARTE MANNER AND HE FAILED APP RECIATE THE FACTS IN PROPER PERSPECTIVE. THEREFORE, HE REQUEST THE ORDER TO BE SET ASIDE AND REMAND TO CIT FOR HEARING AND FOR FRESH ADJUDICATION. WE FIND MERIT I N THIS CASE AND, THEREFORE, ALLOW ITA NO. 430/ALLD/2012 ASSESSMENT YEAR: 2009-10 2 THE CLAIM OF THE ASSESSEE. ACCORDINGLY, THE GROUND RAISED BY THE ASSESSEE IN THE APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. WE DIR ECT THE LD. CIT TO ADJUDICATE THE ISSUES AFRESH AFTER GRANTING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO ATTEND TO THE PROCEEDING BY THE COM MISSIONER. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 27.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.