M/s Girnar Complex, RAJKOT-GUJARAT V. The Asstt. Commr. Income Tax, Circle-2, RAJKOT-GUJARAT

ITA 515/RJT/2014

• Counselvise Citation: [2018] 130 COUNSELVISE.COM (IT) 0021 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1994-1995
• Appeal Filed On: 01-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA N SHROTE
• Section: 143(3)

Judgement Text

ITA NOS 515/RJT/14 AND 267/RJT/17 ASSESSMENT YEAR: 1994-95 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (THROUGH VIDEO CONFERENCING FROM E COURT AT AHMEDAB AD) [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO 515/RJT/14 ASSESSMENT YEAR: 1994-95 GIRNAR COMPLEX ...........APPELLANT C/O. RAVJIBHAI GOPALBHAI, TAL. KUKAVAV, DIST. AMRELI [PAN: AAGFG 6056 J] VS ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-2, JUNAGADH .......RESPONDENT ITA NO 267/RJT/17 ASSESSMENT YEAR: 1994-95 GIRNAR COMPLEX ...........APPELL ANT C/O V K AGENCY, MAKKAM CHOWK RAJKOT[PAN: AAGFG 6056 J] VS INCOME TAX OFFICER WARD 2(4), AMRELI .......RESPONDENT APPEARANCES BY CHETAN AGARWAL, FOR THE APPELLANT USHA N SHROTE, FOR THE RESPONDENT DATE OF HEARING OF THE APPEAL : JANUARY 31, 2018 DATE OF PRONOUNCING THIS ORDER: JANUARY 31, 2018 O R D E R PER PRAMOD KUMAR, AM: 1. THESE TWO APPEALS PERTAIN TO THE SAME ASSESSEE, ARISE ON COMMON SET OF FACTS AND WERE HEARD TOGETHER. AS A MATTER OF CONVENIENCE, TH EREFORE, BOTH OF THESE APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER. THE ORDERS IMPUGN ED IN THESE APPEALS ARE (I) ORDER DATED 12 TH AUGUST 2014, IN THE MATTER OF ASSESSMENT UNDER SEC TION 143(3) R.W.S. 254 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 1994-95; AND (II) ORDER DATED 27 TH APRIL 2015, IN THE MATTER OF PENALTY UNDER SECTION 271(1)(C) FOR THE A SSESSMENT YEAR 1994-95. 2. DURING THE COURSE OF HEARING OF THESE APPEALS, I T WAS NOTICED THAT THE ORDERS PASSED BY THE CIT(A) ARE EX PARTE ORDERS, AS THE ASSESSEE DID NOT APPEAR BEFORE HIM DESPITE THE FACT THAT THE NOTICES WERE DULY SERVED ON THE ASSESSEE. WHEN IT WAS POINTED OUT TO THE LEARNED COUNSEL ITA NOS 515/RJT/14 AND 267/RJT/17 ASSESSMENT YEAR: 1994-95 PAGE 2 OF 2 FOR THE ASSESSEE, HE OFFERED HIS APOLOGIES AND SUBM ITTED THAT GIVEN ONE MORE OPPORTUNITY, HE WILL DULY APPEAR BEFORE THE LEARNED CIT(A) AND ENSU RE THAT THE APPEALS ARE DISPOSED OFF EXPEDITIOUSLY ON MERITS, THAT THE REQUISITIONS OF T HE APPELLATE AUTHORITY WILL BE DULY COMPLIED WITH AND THAT HE WILL ENSURE DUE AND PROPER ASSISTA NCE TO THE CIT(A). HE THUS PRAYED THAT THE MATTER BE RESTORED TO THE FILE OF THE CIT(A) FOR FR ESH ADJUDICATION ON MERITS, AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OPPO SE THE MATTER BEING RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION ON MERITS . 4. IN THE LIGHT OF THE ABOVE DISCUSSIONS, WE ARE OF THE CONSIDERED VIEW THAT IT WILL BE FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE C IT(A) FOR FRESH ADJUDICATION ON MERITS, AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSES SEE. WE ORDER SO. HOWEVER, CONSIDERING THAT THE ASSESSMENT YEAR INVOLVED IS A VERY OLD ASS ESSMENT YEAR, WE DEEM IT FIT AND PROPER TO DIRECT THE ASSESSEE TO APPROACH THE CIT(A) ON HIS O WN, WITHIN 30 DAYS OF RECEIVING THIS ORDER, FOR ASCERTAINING THE DATE OF REMANDED HEARING- IN C ASE HE DOES NOT RECEIVE ANY NOTICES OF HEARING BY THAT TIME, AND TO FULLY COOPERATE WITH T HE CIT(A) IN ENSURING THAT THESE REMANDED PROCEEDINGS ARE COMPLETED AT THE EARLIEST POSSIBLE. ANY LAPSES ON THE PART OF THE ASSESSEE IN COMPLYING WITH THESE DIRECTIONS, OR RESORTING TO AN Y DILATORY TACTICS, WILL GIVE THE CIT(A) LIBERTY TO DECIDE THE MATTER ON THE BASIS OF MATERI AL ON RECORD. WITH THESE DIRECTIONS, THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A) FO R FRESH ADJUDICATION. 5. IN THE RESULT, THE APPEALS ARE ALLOWED FOR THE S TATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 31 ST DAY OF JANUARY, 2018. SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED THE 31 ST DAY OF JANUARY, 2018 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT 1. DATE OF TAKING DICTATION: WORD PROCESSED BY HONBL E AM ON HIS LAPTOP ON 31.01.2018................... ....... 2. DATE OF TYPING & DRAFT ORDER PLACED BEFORE THE DICT ATING MEMBER: .... 31.01.2018................. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.: ... 31.01.2018........................ .. 4. DT. ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT:. 31.1.2018 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: ... . 31.01.2018....................... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: .. ... 7. THE DT. ON WHICH THE FILE GOES TO THE ASTT. REGISTR AR FOR SIGNATURE ON THE ORDER: ................... ...... 8. DATE OF DESPATCH OF THE ORDER: .................... .....