Shree Harikrupa Pulse Mills, Bharuch V. The Income Tax Officer, Ward-1, Bharuch

ITA 68/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9288 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 09-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SUTARIA

Judgement Text

ITA NO. 68 /AHD/201 4 A SSESSMENT Y EAR: 20 0 7 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] ITA NO. 68 /AHD/201 4 ASSESSMENT Y EAR : 20 0 7 - 08 SHREE HARIKRUPA PULSE MILLS, .... .......... . APPELLANT OFFICE NO.33 - 34, B.G. TRADE CENTRE, PANCHBATTI, BHAR UCH 392 001. [PAN: A ABFH 7619 D ] VS. INCOME TAX OFFICER, WARD 1 , BHARUCH . ................ RESPONDENT APPEARANCES BY: P ARIN SHAH FOR THE APPELLANT DEEPAK SUTARIA FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 10 .02. 201 7 DATE OF PRONOUNCING THE ORDER : 10 . 0 2 .2017 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF LEARNED CIT(A) S ORDER DATED 01.11.2013 IN THE MATTER OF ASSESSMENT UNDER SECTION 143( 3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 20 0 7 - 08 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE INVITED MY ATTENTION TO THE FACT THAT THE IMPUGNED ORDER PASSED BY THE LEARNED CIT(A) IS EX - PARTE. MY ATTENTI ON WAS ALSO INVITED TO THE AFFIDAVIT DATED 09.02.2017 FILED BY SHRI MUKUND BAKSHI, CHARTERED AC COUNTANT , HANDLING THE MATTER BEFORE THE LEARNED CIT(A ) WHICH STATES THAT IT W A S DUE TO HOSPITALISATION OF LEARNED C . A . THAT HE COULD NOT ATTEN D PROCEEDINGS BEFO RE THE LEANED CIT(A) . LEARNED COUNSEL SUBMITS THAT , GIVEN AN OPPORTUNITY NOW , HE WILL ENSURE TH A T MATTER IS PROPERLY REPRESENTED BEFORE THE LEARNED C IT(A) AND DUE ASSISTANCE IN DISPOSING OF THE MATTER ON MERITS IS RENDERED TO THE LEA R NED ITA NO. 68 /AHD/201 4 A SSESSMENT Y EAR: 20 0 7 - 08 PAGE 2 OF 2 CI T(A) AND THUS H E URGE S TO REMIT THE MATTER TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DENOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE . 3. LEARNED DEPARTMENTAL R EPRESENTATIVE FAIRLY DOES NOT OPPOSE THE REQUEST SO MADE BY THE ASSESSEE. 4. IN V IE W OF THE ABOVE DISCUSSION AND BEARING IN MIND ENTIRETY OF THE CASE, I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION DENOVO , AFTER GIVING YET ANOTHER OPPORTU NITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS AL SO DIRECTED TO FULLY CO - OPERATE FOR EXPEDITIOUS DISPOSAL OF THE APPEAL. WITH THESE DIRECTIONS, MATTER STANDS REMITTED TO THE FILE O F THE LEARNED C IT(A) 5. IN THE RESULT, APPEAL STANDS ALLOW ED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON T HIS 10 TH D AY OF FEBRUARY , 2017 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 10 TH D AY OF FEBRUARY , 2017 . PBN/* COPIES TO: (1) THE APPELLANT (2) T HE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD