PUNJAB AGRO INDUSTRIES, FEROZEPUR V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR

ITA 443/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7344 (ITAT-AMRITSAR)
• Duration Of Justice: 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO. 443/ASR/2019 ASSESSMENT YEAR 2012-13 PUNJAB AGRO INDUSTRIES VILLAGE GURUHARSAHAI, DISTT FEROZEPUR [PAN: AAFFP2814A] VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, FEROZEPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHRAY SARNA (CA) RESPONDENT BY: SH. DHEERAJ GARG (DR) DATE OF HEARING: 25.07.2019 DATE OF PRONOUNCEMENT: 26.07.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), BATHINDA DATED 15.02.2019 FOR A.Y 2012-13. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE APPEA L HAS BEEN DECIDED EX-PARTE QUA THE ASSESSEE BY THE LD CIT(A) WITHOUT GOING INTO THE MERITS OF THE MATTER. IT WAS ACCORDINGLY SUBMITTED THAT THE MAT TER MAY BE SET ASIDE TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERIT S. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY SPECIFIC OBJECTIONS WHERE THE MAT TER IS SET-ASIDE TO THE FILE OF THE LD CIT(A). 3. ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIN D THAT THE MATTER HAS NOT BEEN DECIDED ON THE MERITS AND THE SAME HAS BEEN DI SMISSED EX-PARTE ITA NO. 443 /ASR/2019 PUNJAB AGRO INDUSTRIE S, FEROZEPUR VS. DCIT, FEROZEPUR 2 QUA THE ASSESSEE. THOUGH THERE HAVE BEEN NON-COMPLIANCE BY T HE ASSESSEE IN NOT ATTENDING TO THE PROCEEDINGS, HOWEVER, GIVEN T HAT THE MATTER HAS NOT BEEN DECIDED ON MERITS AND IN THE INTEREST OF JUSTICE A ND FAIR PLAY, WE SET ASIDE THE MATTER TO FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2019. SD/- SD/- (N.K.CHOUDHRY) ( VIKRAM SINGH YADAV ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26.07.2019 GANESH KR. PS COPY OF THE ORDER FORWARDED TO: (1) M/S PUNJAB AGRO INDUSTRIES, FEROZEPUR (2) DCIT, CIRCLE-3, FEROZEPUR (3) THE CIT(APPEALS), BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER