M/s. Ashok Finstock Pvt. Ltd., Surat V. Income Tax Officere Ward- 1(1)(1), Surat

ITA 582/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0322 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: ANIL K SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.582/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2009-10) (VIRTUAL COURT HEARING) ASHOK FINSTOCK LIMITED, 402-A/2, NANDANVAN SOCIETY-2, VIP ROAD, VESU, SURAT. V S. THE INCOME TAX OFFICER, WARD-1(1)(1), SURAT. ./ ./ PAN/GIR NO.: AADCA 7725 J (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI ANIL K.SHAH ADV. RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 05/07/2021 /DATE OF PRONOUNCEMENT : 06/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY ASSESSEE PERTAINING TO ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT [LD.CIT(A)] DATED 01.06.2018. 2. AT THE OUTSET ITSELF, THE LD.COUNSEL SUBMITS THAT ASSESSEES OLD COUNSEL DID NOT ATTEND THE PROCEEDINGS BEFORE THE LD.CIT(A), THEREFORE ON ACCOUNT OF NEGLIGENCE OF OLD COUNSEL, THE LD.CIT(A) HAS PASSED THE EX-PARTE ORDER. THE LD.COUNSEL SUBMITTED THAT ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD.CIT(A), AND ORDER IS PASSED BY LD.CIT(A) WITHOUT ADJUDICATING THE ASSESSEES ISSUE ON MERIT. THEREFORE, THE LD.COUNSEL PRAYED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD.CIT(A), SO MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 3. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS FAIRLY AGREED THAT SUBMISSIONS OF THE LD.COUNSEL FOR THE ASSESSEE. PAGE | 2 ITA NO.582/SRT/2018 FOR A.Y. 2009-10 ASHOK FINSTOCK P. LTD., SURAT 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER. THE LD.CIT(A) DID NOT ADJUDICATE THE ISSUE ON MERITS. THE LD.CIT(A) DID NOT CONSIDER THE MATERIAL AVAILABLE ON RECORD I.E. STATEMENT OF FACTS SUBMITTED BY THE ASSESSEE TO ADJUDICATE THE ASSESSEES ISSUE ON MERIT, THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD.CIT(A), HENCE, WE REMIT THIS LIS BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 06/07/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 06/07/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT