M/s Sukhmani Mega Structures Pvt. Ltd., Patiala V. ACIT, Patran

ITA 699/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80930 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 06-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 699/CHD/2014 ASSESSMENT YEAR : 2010-11 M/S SUKHMANI MEGA VS. THE A.C.I.T., STRUCTURES PVT. LTD., CIRCLE PATIALA. NIMAKH ENCLAVE, SIRHIND ROAD, PATIALA. PAN: AALCS9033K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 15.10.2014 DATE OF PRONOUNCEMENT : 17.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S), PATIALA DATED 30.5.2014 FOR ASSESSMENT YEAR 2010-11 . 2. THE LEARNED CIT (APPEALS) NOTED THAT NONE APPEAR ED BEFORE HIM AT THE TIME OF HEARING OF THE APPEAL. DESPITE OPPORTUNITIES PROVIDED TO THE ASSESSEE, NONE APPEAR ED BEFORE THE LEARNED CIT (APPEALS) TO DEFEND THE APPEAL, THE REFORE, THE LEARNED CIT (APPEALS) DISMISSED THE APPEAL OF THE A SSESSEE IN LIMINE. 3. ON CONSIDERATION OF THE ABOVE FACTS AND SUBMISSI ONS OF THE PARTIES, WE ARE OF THE VIEW THAT THE MATTER REQ UIRES 2 RECONSIDERATION AT THE LEVEL OF THE LEARNED CIT (AP PEALS). THE IMPUGNED ORDER SHOWS THAT NO REASONS FOR DECISI ON HAVE BEEN GIVEN IN THE APPELLATE ORDER WHILE DISMISSING THE APPEAL OF THE ASSESSEE. THE ORDER OF THE LEARNED CIT (AP PEALS) IS, THEREFORE, PASSED IN VIOLATION OF SECTION 250(6) OF THE INCOME TAX ACT, WHICH PROVIDES THAT THE LEARNED CIT (APPEA LS) WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE SHALL HAVE TO GIVE REASONS FOR DECISION IN THE APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE LEARNED CIT (APP EALS) DESPITE OF GIVING OPPORTUNITIES OF BEING HEARD, THE LEARNED CIT (APPEALS) IS REQUIRED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPELL ATE ORDER. 4. IN VIEW OF THE ABOVE, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF THE LEARNED CIT (APPEALS) WITH DIRECTION TO REDECIDE TH E APPEAL OF THE ASSESSEE ON MERITS GIVING REASONABLE SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE AND SH ALL DECIDE THE APPEAL STRICTLY IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3