M/s Akrati Construction (P) Ltd., Agra V. I.T.O.- 4(1), Agra

ITA 461/AGR/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50375 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 20-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION REJECTED
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.461/AGR/2010 ASSESSMENT YEAR: 2006-07 M/S AKRATI CONSTRUCTION (P) LTD. VS. INC OME TAX OFFICER-4(1), 30/128, CHIPITOLA, AGRA. AGRA (PAN: AACCA 4178 L). (APPELLANT) (RESPONDENT) APPELLANT BY : APPLICATION REJECTED RESPONDENT BY : SHRI WASEEM ARSHAD, SR. D.R. DATE OF HEARING : 21.10.2011 DATE OF PRONOUNCEMENT : 21.10.2011 ORDER PER H.S. SIDHU, J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER DATED 28.09.2010 PASSED BY THE LD. CIT(A), AGRA FOR THE A SSESSMENT YEAR 2006-07. 2. THE FACTS NARRATED IN THE IMPUGNED ORDERS ARE NO T IN DISPUTE, THEREFORE, NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE . ITA NO.461/AGR/2010 A.Y. 2006-07 2 3. SHRI SHARAT CHANDRA, C.A., THE LD. AUTHORISED RE PRESENTATIVE OF THE ASSESSEE FILED AN APPLICATION REQUESTING FOR ADJOURNMENT, BU T WE FIND THAT KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE NOT INCLINED TO GRANT THE ADJOURNMENT. THEREFORE, WE REJECT THE SAME AND DEC IDE THE ISSUE IN DISPUTE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 4. THE LD. DEPARTMENTAL REPRESENTATIVE RELIED UPON THE ORDER PASSED BY THE LD. FIRST APPELLATE AUTHORITY. 5. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND THOROUGHLY GONE THROUGH THE ORDERS PASSED BY THE REVENUE AUTHORITIE S AND WE FIND THAT THE ASSESSING OFFICER PASSED THE ORDER ON 23.12.2008 UN DER SECTION 144 OF THE INCOME TAX ACT, 1961 AGAINST WHICH THE ASSESSEE FILED APPE AL BEFORE THE LD. FIRST APPELLATE AUTHORITY WHO VIDE THE IMPUGNED ORDER DATED 28.09.2 010 DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. WE FIND THAT THE ASSESSING OFFICER AS WELL AS THE LD. FIRST APPELLATE AUTHORITY HAS DECIDED THE ISSUE IN DISPUTE AGAINST THE ASSESSEE EX-PARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO T HE ASSESSEE FOR SUBSTANTIATING ITS CLAIM. THEREFORE, IN THE INTEREST OF JUSTICE, WE A RE OF THE CONSIDERED OPINION THAT THE IMPUGNED ORDERS PASSED BY THE REVENUE AUTHORITI ES DESERVE TO BE CANCELLED BY ACCEPTING THE APPEAL FILED BY THE ASSESSEE WITH DIR ECTION TO THE LD. FIRST APPELLATE ITA NO.461/AGR/2010 A.Y. 2006-07 3 AUTHORITY TO DECIDE THE ISSUE IN DISPUTE AFRESH UND ER LAW AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21.10.2011). SD/- SD/- (B.C. MEENA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 14 TH NOVEMBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY