M/s. Rang Rasayan Agencies, Ahmedabad V. The ACIT.,Circle-10, Ahmedabad

ITA 515/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 56966 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-12-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO.515/AHD/2010 -2- 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND CIT(A). FROM THE FACTS OF THE CASE, WE FIND THAT THE EX PARTE PENALTY ORDER WAS PASSED ON THE ASSESSEE. IN APPEL LATE PROCEEDINGS BEFORE THE LEARNED CIT(A), THE ASSESSEE COULD NOT ATTEND A ND EX-PARTE APPELLATE ORDER WAS PASSED BY THE CIT(A) BY DISMISSING THE AP PEAL OF THE ASSESSEE. IN THESE FACTS OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE IF ONE MORE OPPORTUNITY IS PROVIDED TO T HE ASSESSEE TO PLEAD ITS CASE AND ACCORDINGLY, THE ORDERS OF THE AO AND THE CIT(A) ARE SET ASIDE AND THE ISSUE IS RESTORED TO THE FILE OF THE AO WIT H DIRECTION TO PASS DE NOVO ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING REASO NABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL BE AT LIBERTY TO RAISE ANY ISSUE AND LEAD ANY EVIDENCE IN SUPPORT OF ITS CASE THAT IT WAS NOT GUILTY FOR CONCEALMENT OF ANY INCOME OR FILING OF INACCURATE P ARTICULARS OF INCOME. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE DEPA RTMENT IN THE MATTER. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( . .. . . .. . /A.K. GARODIA) /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD ITA NO.515/AHD/2010 -3- 1. DATE OF DICTATION : 19-12-2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER. : 20-12-2011 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S : 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT. : 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER : 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. : 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK. : 05-01-2012 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. : 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER. : 10. DATE OF DESPATCH OF THE ORDER :