M/s. Nangalia Fabrics, Surat V. The Dy.CIT.,Cent.Circle-3, Ahmedabad

ITA 611/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6295 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-06-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 24-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H L LAL
• Assessee Lawyers: H V VORA

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M M/S NANGALIA FABRICS, 2 ND FLOOR, CORPORATE BUILDING, BOMBAY MARKET, UMARWADA, SURAT. VS. DY. CIT, CEN. CIR.3, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI H. V. VORA, AR RESPONDENT BY:- SHRI H. L. LAL, DR O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE RAISING FO LLOWING GROUNDS :- (1) ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL OF ASSESSEE EX-PARTE, WHEN NO NOTICE OF HEARING FIXED ON 4.4.2007 AND 23.5.2007 WAS RECEIVED BY THE ASSESSEE AS ALLEG ED BY CIT(A). 2. IN THIS CASE, THE LD. CIT(A) HAS PASSED AN EX PA RTE ORDER ON 24.5.2007. AS MENTIONED IN HIS ORDER THAT THE CASE WAS FIXED ON 4.4.2007 AND AGAIN IT WAS FIXED ON 25.3.2007 BUT NO ONE APPE ARED ON BEHALF OF THE ASSESSEE. HE ACCORDINGLY DISMISSED THE APPEAL RELYI NG ON FOLLOWING JUDGMENTS :- ITA NO.611/AHD/2009 ASST. YEAR 2004-05 ITA NO.611/AHD/2009 ASST. YEAR 2004-05 2 (1) THE MANAGER, SBI, LUDHIANA VS. LUDHIANA IN ITA NO.224/CHANDI/2000 FOR ASST. YEAR 1998-99 DECIDED B Y HON. ITAT CHANDIGARH, BENCH B ON 6.2.2004. (2) G.S. AUTO INTERNATIONAL LTD., LUDHIANA VS. JCIT SPL. RANGE, LUDHIANA IN ITA NO.725/CHANDI/2000 FOR ASST. YEAR 1 995- 96 DECIDED BY HON. ITAT, CHANDIGARH, BENCH A ON 27.2.2004. (3) CIT VS. MULTIPLAN INDIA (P) LTD. 28 ITD 320 (DE L). (4) ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP). 3. WE HAVE HEARD THE LD. AR AND THE LD. DR. IN OUR VIEW LD. CIT(A) SHOULD HAVE GIVEN THE DETAILS OF THE PERSONS UPON W HOM NOTICES OF HEARING WERE SERVED. SECONDLY HE COULD HAVE PASSED THE APPELLATE ORDER ON MERITS ON THE ISSUE RAISED BEFORE HIM. SINCE ASS ESSEES GRIEVANCE ON THE ADDITIONS MADE BY THE AO REMAINED UNADJUDICATED AND, THEREFORE, IT BECOMES NECESSARY FOR LD. CIT(A) TO DISPOSE OF THE ISSUE RAISED BEFORE HIM ON MERITS. WE ACCORDINGLY SET ASIDE THE APPEAL TO HIS FILE FOR DECIDING AFRESH. HE MAY GIVE ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE TO PRESENT HIS CASE. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED BUT FOR STATISTICAL PURPOSES. ITA NO.611/AHD/2009 ASST. YEAR 2004-05 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED BUT FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 30/6/11. SD/- SD/- (BHAVNESH SAINI) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD, DATED : 30/6/11. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 27/6/11. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 29/6/11. /OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..