Injectcare Parenterals Pvt.Ltd., Ahmedabad V. The dY.CIT.,Circle-4, Ahmedabad

ITA 584/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0191 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 14-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHANSHU S JHA
• Assessee Lawyers: M J SHAH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.584/AHD/2008 ASSESSMENT YEAR:2004-05 DATE OF HEARING:28.7.10 DRAFTED:28.7.10 INJECTCARE PARENTERALS PVT. LTD., 1 ST FLOOR DEVASHISH BUILDING, NR. CLASSIC GOLD HOTEL, C.G. ROAD, ELLISSBRIDGE, AHMEDABAD -380006 PAN NO.AABCI0232J V/S . DCIT, CIRCLE-4, AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M.J. SHAH, AR RESPONDENT BY:- SHRI SUDHANSHU S JHA, DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VIII, AHMEDABAD IN APPEAL NO. CIT(A)-VIII/ DC 4 / 251/06-07 DATED 28-01-2008. THE ASSESSMENT WAS FRAMED BY THE DCIT, CIRCLEL-4, AHMEDABAD U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTE R REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 26-12-2006 FOR THE ASSESSMENT YEAR 2004 -05. 2. THE INTER-CONNECTED ISSUES IN THIS APPEAL OF ASS ESSEE IS AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL AND NOT GRANTED RELIEF . FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING EFFECTIVE GROUND:- 2. THE LEARNED C.I.T.(A) HAS DISMISSED OUR APPEAL ON THE FIRST HEARING & NOT GRANTED FOLLOWING RELIEFS. 1. REPAIRS & MAINTENANCE RS.2,00,000/- 2. FACTORY EXP. RS.2,00,000/- 3. DISALLOWANCE U/S.36(1)(III) RS. 4,319/- ITA NO.584/AHD/2008 A.Y. 2004-05 INJECTCARE PARENTERALS PVT. LTD. V. DCIT, CIR-4, ABD PAGE 2 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE TAKEN US TO THE ASSESSMENT ORDER AND THE ORDER OF CIT(A) AND STATED THAT THE CIT(A) HAS DECIDED THE ISSUE EX PARTE, WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. AFTER HEARING THE LD. COUNSEL FOR THE ASSESSEE, WE FIND T HAT THE CIT(A) ON THE BASIS OF ASSESSMENT ORDER THAT NO DETAILS WAS FURNISHED BY T HE ASSESSEE BEFORE THE ASSESSING OFFICER, CONFIRMED THE ADDITIONS. ON QUER Y FROM THE BENCH, THE LD. DR FAIRLY STATED THAT THE ISSUE CAN BE REMITTED BACK T O THE FILE OF CIT(A) FOR PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND TO PASS A SPEAKING ORDER. 4. IN VIEW OF THE ABOVE FACTS THAT THE APPELLATE OR DER OF CIT(A) IS EX PARTE AND ASSESSEE WAS NOT HEARD PROPERLY. ACCORDINGLY, WE AR E SETTING ASIDE THESE ISSUES TO THE FILE OF CIT(A), TO DECIDE AFTER PROVIDING OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE AND ASSESSEE IS DIRECTED TO CO-OPERATE IN APPELLATE PROCEEDINGS. ACCORDINGLY, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/08/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 06/08/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VIII, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD