M/s Gaurav Constructions, Bhopal V. The ITO-1(2), Bhopal

ITA 564/IND/2012

• Counselvise Citation: 56422714 RSA 2012
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 04-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: N D PATWA S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, J.M. AND SHRI B.C.MEENA, A.M. I.T.A.NO.564/IND/2012 A.Y. : 2007-08 M/S.GAURAV CONSTRUCTIONS, 248, HOTEL TULSHI EXOTICA, M.P.NAGAR, ZONE II, BHOPAL VS. ITO, 1(2), BHOPAL APPELLANT RESPONDENT PAN NO. : AADFG2189B APPELLANT BY : SHRI ASHISH GOYAL AND SHRI N. D.PATWA, ADVOCATES RESPONDENT BY : SHRI R. A. VERMA, SR. DR DATE OF HEARING : 08 . 0 6 .201 5 DATE OF PRONOUNCEMENT : 08 . 0 6 .201 5 -: 2: - 2 O R D E R PER GARASIA, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I, BHOPAL, DATED 12.01.2011 FOR THE ASSES SMENT YEAR 2007-08. 2. THE ASSESSEE IS AGGRIEVED BY THE EX-PARTE ORDER PASSED BY THE LEARNED FIRST APPELLATE AUTHORITY DATED 12.01.2 011. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COU LD NOT APPEAR BEFORE THE LEARNED CIT(A). HOWEVER, THE ASSE SSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS C LAIM. THE LEARNED SR. DR CONTENDED THAT IN SPITE OF SUFFICIEN T OPPORTUNITY PROVIDED TO THE ASSESSEE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT(A). 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IT IS AN UNDISPUT ED FACT THAT THE ASSESSEE WAS PROVIDED OPPORTUNITIES BY THE LEAR NED CIT(A). -: 3: - 3 HOWEVER, KEEPING IN VIEW THE OVERALL FACTS AND CIRC UMSTANCES BY TAKING A LENIENT VIEW, WE REMAND THIS FILE TO TH E FILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A ) ON RECEIPT OF THIS ORDER WITHIN 3 WEEKS. THE LEARNED CIT(A) IS AT LIBERTY TO DECIDE THE APPEAL ON A MUTUALLY AGREED DATE AS PER HIS CONVENIENCE. BEFORE TAKING ANY DECISION, IF THE ASS ESSEE APPEARS, HE MAY BE HEARD. THE ASSESSEE IS ALSO AT L IBERTY TO FURNISH EVIDENCE TO SUBSTANTIATE ITS CLAIM. 2. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2015. SD/- (B. C. MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 08 TH JUNE, 2015. CPU* 8106 -: 4: - 4