SHRI KHALID ABBAS DRABU PROP., SRINAGAR V. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 452/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6630 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 26-06-2019
• 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. 452/ASR/2019 ASSESSMENT YEAR 2006-07 KHALID ABBAS DRABU PROP. DRABUS HEALTH PHARMACY, KARAN NAGAR, SRINAGAR [PAN: AICPD6498F] VS. INCOME TAX OFFICER, WARD-1, SRINAGAR, KASHMIR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. DHEERAJ GARG (DR) DATE OF HEARING: 26.07.2019 DATE OF PRONOUNCEMENT: 26.07.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDE R OF LD. CIT(A)- 1, AMRITSAR DATED 29.03.2018 FOR A.Y 2006-07. 2. AT THE OUTSET, ON PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT THE MATTER HAS NOT BEEN DECIDED ON THE MERITS AND THE SAME HAS BEEN DISMISSED EX-PARTE QUA THE ASSESSEE. THOUGH THERE HAVE BEEN NON- COMPLIANCE BY THE ASSESSEE IN NOT ATTENDING TO THE PROCEED INGS, HOWEVER, GIVEN THAT THE MATTER HAS NOT BEEN DECIDED ON MERITS A ND IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE MATTER TO FILE OF LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUN ITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. ITA NO. 452 /ASR/2019 KHAL ID ABBAS DRABU, SRINAGAR VS. ITO, KASHMIR 2 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) KHALID ABBAS DRABU, SRINAGAR (2) ITO, WARD-1, KASHMIR (3) THE CIT(APPEALS)-1, AMRITSAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER ITA NO. 452 /ASR/2019 KHAL ID ABBAS DRABU, SRINAGAR VS. ITO, KASHMIR 3 DATE INITIAL 1 . DRAFT DICTATED ON PS/SR. PS 2. DRAFT PLACED BEFORE AUTH OR PS/SR. PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS PS/SR. PS 6. KEPT FOR PRONOUNCEMENT ON PS/SR. PS 7. FILE SENT TO THE BENCH CLERK PS/SR. PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER