Shri Umrao Singh Sanghvi, NIMBAHERA V. ITO(TDS), UDAIPUR

ITA 476/JODH/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4930 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ITA NO.476/JODH/2013 ASSESSMENT YEAR: 2008-09 SHRI UMRAO SINGH SANGHVI, VS. INCOME TAX O FFICER (TDS) PROP. M/S DHAN RAJ SOHAN LAL, 6, NEW FATEHPURA, U DAIPUR. NEAR KRISHI UPAJ MANDI, CHOTI SADRI ROAD, NIMBAHERA. (PAN: JDHUO 0843 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT KOTHARI RESPONDENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 25.11.2013 DATE OF PRONOUNCEMENT : 26.11.2013 ORDER PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), UDAIPUR DATED 04.0 7.2013. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE APPELLANT FILED HIS FIRST APPEAL BEFORE THE LD. CIT(A) AGAINST THE ORDER DATED 10.03 .2011 PASSED UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961 (THE AC T FOR SHORT) PASSED BY THE 2 ITA NO.476/JODH/2013 A.Y. 2008-09 ITO (TDS), UDAIPUR. HOWEVER, THROUGH WRITTEN SUBMI SSION DATED 22.02.2013 IT WAS CONVEYED THAT THE ASSESSEE WAS NOT INTERESTED I N PURSUING HIS APPEAL. THE CASE OF THE APPELLANT PUT FORTH THROUGH HIS AUTHORED REP RESENTATIVE IS THAT THE LD. CIT(A) HAD FIXED THE APPEAL FOR HEARING ON 25.02.20 13 AND ON THAT DATE A LETTER OF ADJOURNMENT WAS SENT THROUGH REGISTERED POST WITH A CKNOWLEDGEMENT DUE STATING THEREIN THAT THE APPELLANT WAS UNABLE TO REPRESENT HIS CASE ON THE DATE FIXED FOR HEARING ON 25.02.2013 DUE TO SOME UNAVOIDABLE CIRCU MSTANCES. COPY OF THIS APPLICATIONS IS ENCLOSED AT PAGE 1 OF ASSESSEES SM ALL PAPER BOOK. THROUGH LETTER DATED 25.02.2013 IT WAS REQUESTED TO THE LD. CIT(A) THAT APART FROM REQUEST FOR ADJOURNMENT SENT ON 22.02.2013 A REQUEST FOR WITHDR AWAL OF APPEAL WAS ALSO MADE INADVERTENTLY THROUGH TYPOGRAPHICAL MISTAKE. THIS FACT WAS CONVEYED TO THE LD. CIT(A) WITH A REQUEST THAT THESE WORDS MAY NOT BE G IVEN EFFECTIVE CONSIDERATION AS IT WAS AN INADVERTENT MISTAKE. IN THAT LETTER, NEX T DATE OF HEARING WAS SOUGHT FOR15.04.2013. IN THE LIGHT OF THE ABOVE TWO LETTE RS WHICH AS STATED BY THE LD. AUTHORIZED REPRESENTATIVE SHRI AMIT KOTHARI THAT TH ESE ARE TRUE LETTERS WHICH WERE SENT BY THE ASSESSEE AND HE CERTIFIED THIS FACT. B Y TAKING THIS STATEMENT MADE AT BAR AS SANCTUM SANCTORUM AND COUPLED WITH THE FACT THAT THESE LETTERS WERE NOT DENIED TO HAVE BEEN SENT BY THE APPELLANT TO THE LD. CIT(A ) BY THE REVENUE DEPARTMENT, WE DEEM IT FIT IN THE INTEREST OF JUSTICE TO SET AS IDE THE IMPUGNED ORDER AND RESTORE THE APPEAL TO THE FILE OF LD. CIT(A) WITH THE DIREC TION THAT HE SHALL DECIDE THE APPEAL 3 ITA NO.476/JODH/2013 A.Y. 2008-09 OF THIS APPELLANT ON MERITS AFTER GIVING DUE OPPORT UNITY OF BEING HEARD TO THE APPELLANT/ASSESSEE. THEREFORE, WE ALLOW THIS APPEA L FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 26.11.2013) SD/- SD/- (N.K. SAINI) (HARI OM MARATHA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH NOVEMBER, 2013 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, JODHPUR BENCH, JODHPUR 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, JODHPUR