Shri Sandeep Tiwari, V. Income Tax Officer,

ITA 59/JAB/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82712 (ITAT-JABALPUR)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHIR KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, S.M.C., JABALPUR BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO.59/JAB/2014 ASSESSMENT YEAR: 2007-08 SHRI SANDEEP TIWARI, VS. INCOME TAX OFFICER, SWASTIC WAREHOUSING CORPORATION, ITARSI (M.P.) HOSHANGABAD ROAD, KHEDIA, ITARSI, DISTT. HOSHANGABAD (M.P.) (PAN: AATPT 2528 H). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUDHIR KUMAR DATE OF HEARING : 25.09.2014 DATE OF PRONOUNCEMENT : 26.09.2014 ORDER BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CH ALLENGED CORRECTNESS OF EX-PARTE ORDER DATED 28.11.2013 PASSED BY THE LD. C OMMISSIONER OF INCOME TAX (APPEALS) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 FOR THE A.Y. 2007-08. 2. ON A PERUSAL OF THE MATERIAL ON RECORD, WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) EVEN THOUGH SEVERAL OPPORTUNITIES WERE GIVEN TO HIM. YET THE A SSESSEE IS IN APPEAL BEFORE ME. NONE APPEARED ON BEHALF OF THE ASSESSEE. 2 ITA NO.59/JAB/2014 A.Y. 2007-08 3. I HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE , PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE APPLICABLE LEGAL POSITION. IN MY CONSIDERED VIEW THE RIGHT COURSE OF ACTION IN THE PRESENT SITUATION IS TO RESTORE THE MATTER TO THE FILE OF LD. COMMISS IONER OF INCOME TAX (APPEALS) FOR ADJUDICATION DENOVO, AFTER GIVING YET ANOTHER OPPOR TUNITY OF HEARING TO THE ASSESSEE AND IT CANNOT BE OPEN TO THE ASSESSEE TO ENTIRELY B YPASS THE CHANNEL OF APPEAL AND COME TO THE TRIBUNAL WITHOUT PROPERLY AVAILING THE REMEDY IN FIRST APPELLATE AUTHORITY. IN CASE THE ASSESSEE DOES NOT APPEAR BE FORE HIM AGAIN OR DOES NOT MAKE ANY SUBMISSION IN SUPPORT OF HIS GRIEVANCE, IT WILL BE OPEN ON LD. COMMISSIONER OF INCOME TAX (APPEALS) TO REITERATE HIS EARLIER FINDI NG. WITH THESE OBSERVATIONS, THE MATER IS RESTORED TO THE FILE OF LD. COMMISSIONER O F INCOME TAX (APPEALS). 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON 26 TH DAY OF SEPTEMBER, 2014. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER DATE: 26 TH SEPTEMBER, 2014 PBN/* 3 ITA NO.59/JAB/2014 A.Y. 2007-08 COPY OF THE ORDER FORWARDED TO :- 1) APPELLANT 2) RESPONDENT 3) CIT (APPEALS) CONCERNED 4) CIT CONCERNED 5) D.R., ITAT, JABALPUR BENCH, JABALPUR 6) GUARD FILE. BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, JABALPUR