M/s Orpat Marketing Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-5, Ahmedabad

ITA 440/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6543 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO.439, 440 / AHD/2011 (ASSESSMENT YEARS 2005-06 & 2007-08 ) M/S. ORPAT MARKETING PVT. LTD., 6 TH FLOOR, ASTRON TOWER, FUN REPUBLIC, S G HIGHWAY, SATELLITE, AHMEDABAD VS. DCIT CIRCLE 5, AHMEDABAD PAN/GIR NO. : AAACO4639A (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI Y C SURTI, DR O R D E R THESE ARE ASSESSEES APPEALS AGAINST SEPARATE ORDE RS DATED 27.12.2010 OF CIT(A) XI, AHMEDABAD FOR THE ASSESSMENT YEARS 20 05-06 AND 2007-08 RESPECTIVELY. 2. AT THE TIME OF HEARING, APPLICATIONS FOR ADJOURN MENT WERE FOUND ON RECORD ON THE G ROUND THAT THE LD. A.R. OF THE ASSE SSEE IS OUT OF STATION. HOWEVER, WHILE GONG THROUGH THE RECORDS I FOUND THA T LD. CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE BY PASSING AN EX-PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY O BEING HEARD TO THE AS SESSEE. AFTER HEARING THE LD. D.R., I AM OF THE VIEW THAT THE ASSESSEE BE GIV EN ONE MORE OPPORTUNITY TO PROSECUTE HIS APPEAL BEFORE THE LD. CIT(A) AND F OR THIS PURPOSE, THE I.T.A.NOS.439, 440/AHD/2011 2 MATTER IS RESTORED BACK TO THE FILE OF CIT(A). THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE APPELLATE PROCEEDINGS BEFORE LD. CIT(A). 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD JUNE, 2011. SD./- (D.K.TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED : 03 RD JUNE, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 3/6/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3/6/11 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 3/6/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 3/6/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6/6/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..