M/s. Metrochem Capital Trust Ltd., Ahmedabad V. The ACIT.,(OSD)-I,Range-4, Ahmedabad

ITA 604/AHD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60210 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2012
• Assessment Year: 1996-1997
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !'# !'# !'# !'#, , , , $ $ $ $ %&'( %&'( %&'( %&'(, , , , )* + ) # )* + ) # )* + ) # )* + ) # BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.604 AND 605/AHD/2011 [ASSTT.YEAR : 1996-1997 AND 1997-1998] M/S.METROCHEM CAPITAL TRUST LTD. 508, SHILP BUILDING C.G ROAD, NAVRANGPURA AHMEDABAD 380 006. PAN : AABCM 0539 L /VS. ACIT (OSD)-I RANGE-4, AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI M.K. PATEL + 2 3 )/ REVENUE BY : SHRI RAHUL KUMAR, SR.DR 5 2 &(*/ DATE OF HEARING : 5 TH MARCH, 2012 678 2 &(*/ DATE OF PRONOUNCEMENT : 04-04-2012 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF THE COM MISSIONER OF INCOME TAX (APPEALS)-XX, AHMEDABAD FOR THE ASSESSMENT YEAR 199 6-1997 AND 1997- 98. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET SUBMITTED THAT BOTH THE APPEALS OF THE ASSESSEE BEFORE THE FIRST APPELL ATE AUTHORITY WERE DECIDED EX PARTE BY THE LEARNED CIT(A), AND THEREFORE, ONE MORE OPP ORTUNITY MAY BE ALLOWED TO THE ASSESSEE TO REPRESENT ITS CASE. THE LEARNED DR HAS ITA NO.604 AND 605/AHD/2011 -2- OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL OF T HE ASSESSEE. HE RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ISSUE RAISED B Y THE ASSESSEE IN ITS GROUNDS OF APPEALS NEED VERIFICATION OF THE FACTS A ND IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IT WOULD BE IN THE INTER EST OF JUSTICE TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE FIRST APPELLATE AUTHORITY. ACCORDINGLY, THE IMPUGNED ORD ER OF THE CIT(A) FOR BOTH THE ASSESSMENT YEARS 1996-97 AND 1997-98 ARE R ESTORED TO THE FILE OF THE CIT(A) WITH DIRECTION TO PASS DE NOVO APPELLATE ORDER ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO B OTH THE PARTIES. THE ASSESSEE IS DIRECTED TO CO-OPERATE WITH AUTHORITY I N DISPOSAL OF ITS APPEAL BEFORE THE CIT(A) BY MAKING A PROPER REPRESENTATION ON THE FIRST DATE OF HEARING BEFORE THE CIT(A). WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEALS ARE ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !'# !'# !'# !'# /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD