Shri Sunil Rathore S/o Sh. Saligram, Indore V. The ITO 2(1), Indore

ITA 618/IND/2013

• Counselvise Citation: 61822714 RSA 2013
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 23-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S S DESHPANDE; P D NAGAR
• Section: 263

Judgement Text

SUNIL RATHORE ITA 618/IND/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 618/IND/2013 A.Y.2007-08 SHRI SUNIL RATHORE INDORE PAN AAZPR 3624E ::: APPELLANT VS INCOME TAX OFFICER 2(1) INDORE ::: RESPONDENT APPELLANT BY SHRI P.D.NAGAR AND SHRI S.S. DESHPANDE RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 23.9.2015 DATE OF PRONOUNCEMENT 1 6 . 10.2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT(A)-I, INDORE, DATED 23.8 .2013. SUNIL RATHORE ITA 618/IND/2013 2 2. IN THIS CASE THE LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE BASIS THAT THE ASSESSEE H AS NOT CHALLENGED THE ORDER OF THE CIT U/S 263 OF THE A CT. 3. WE HAVE GONE THROUGH THE ORDER OF THE CIT(A) AND F IND THAT THE CIT(A) HAS NOT DECIDED THE APPEAL BUT HAS HELD THE ORDER OF THE ASSESSING OFFICER AS ERRONEOUS AND SET ASIDE THE SAME TO THE ASSESSING OFFICER FOR DE NOVO CONSID ERATION. THEREFORE, WE ARE OF THE VIEW THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE ON THE BASIS THAT THE ORDER OF THE CIT U/S 263 OF THE ACT HAS BECOME FINAL AS NO APPEAL IS PREFERRED AGAINST THE SAME. IN VIEW OF THIS, WE RESTORE THIS APPEAL TO THE FILE OF T HE LEARNED CIT(A) TO DECIDE THE SAME ON MERITS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. SUNIL RATHORE ITA 618/IND/2013 3 PRONOUNCED IN OPEN COURT ON 16 TH NOVEMBER, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 16 TH NOVEMBER, 2015 DN/-