Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 1334 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 4 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-06-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
12-06-2019
Assessment Year
2013-2014
Appeal Filed On
07-02-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.70 & 71/ASR/2018 ASSESSMENT YEAR:2012- 13 & 2013-14 THE DHUDIKA MULTI PURPOSE COOPERATIVE AGRICULTURAL SOCIETY LTD., MOGA [PAN:AABAT5446D] VS. ITO-2, MOGA (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. CHARAN DAS (LD. DR) DATE OF HEARING: 12.06.2019 DATE OF PRONOUNCEMENT: 12.06.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF LD. CIT(A)-3, LUDHIANA DATED 06. 11.2017 & 23.11.2017 FOR A.YS. 2012-13 AND 2013-14 RESPECTIVELY. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS DELAY OF 1 0 DAYS IN FILING OF THE BOTH APPEALS. THE LD. AR HAS SUBMITTED THE NECESSARY EXP LANATION WHICH IS PLACED ON RECORD. AFTER CONSIDERING THE SAME AND CONSIDER ING THE DELAY OF ONLY 10 DAYS, DELAY SO OCCURRED IN FILING THE PRESENT AP PEALS IS HEREBY CONDONED AND BOTH THE APPEALS ARE ADMITTED FOR HEARIN G. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN ADJOURNMENT APPLICATION HAS BEEN FILED STATING THAT THE COUNSEL IS SUFFERING FROM ACUTE BACK PAIN AND UNDER MEDICAL TREATMENT AND A MEDICAL CE RTIFICATE HAS BEEN ITA NO. 70 & 71 /ASR/2018 (A.Y.2012-13 & 2013-14) THE DHUDIKA MULTI PURP OSE COOPERATIVE AGRICULTURAL SOCIETY, LTD., MOGA VS . ITO, MOGA 2 ENCLOSED WITH THE APPLICATION THEREBY REQUESTING FOR AD JOURNMENT IN THE MATTER SCHEDULED FOR TODAY. 4. FURTHER, ON PERUSAL OF THE ORDER OF THE LD CIT(A ), IT IS NOTED THAT THE MATTER WAS FIXED FOR HEARING ON COUPLE OF OCCASIONS, HOWE VER, NO ONE APPEARED NOR ANY ADJOURNMENT APPLICATION WAS FILED AN D GIVEN THE SAME, THE LD CIT(A) STATED THAT HE WAS LEFT WITH NO OPTION BUT TO DISMISS THE APPEAL EX- PARTE QUA THE ASSESSEE. 5. IN OUR VIEW, THE ASSESSEE SHOULD BE VIGILANT IN PURSUI NG ITS APPEAL MATTER AND SHOULD NOT ABUSE THE PROCESS OF LAW BY NON-AT TENDING TO THE PROCEEDINGS BEFORE THE LD CIT(A) AND THEN FILING AN A PPEAL BEFORE THE BENCH SEEKING RELIEF. FURTHER, IN ABSENCE OF ANY SPECIFIC FIND INGS ON MERITS BY THE LD CIT(A) ON THE GROUNDS SO RAISED BY THE ASSESSEE, IT IS D IFFICULT FOR THE BENCH TO EXAMINE AND DECIDE THE MATTER ON MERITS. 6. GIVEN THAT THE APPEAL HAS NOT BEEN DECIDED ON MER ITS BY THE LD CIT(A) AND KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, WE BELIEVE THAT THE ASSESSEE DESERVE ONE MORE OPPORTUNITY TO PURSUE ITS MATTE R BEFORE THE LD CIT(A). IN LIGHT OF ABOVE, WE BELIEVE THAT THE END S OF JUSTICE WILL BE MET BY SETTING-ASIDE THE MATTER TO THE FILE OF THE LD CIT(A ) TO DECIDE THE SAME AFRESH ON MERITS. THE ADJOURNMENT APPLICATION IS ACCORDIN GLY REJECTED. 7. NEEDLESS TO SAY, THE LD CIT(A) SHALL PROVIDE REA SONABLE OPPORTUNITY TO THE ASSESSEE AND T HE ASSESSEE IS ALSO DIRECTED TO ATTEND TO THE APPELLATE PROCEEDINGS BEFORE THE LD CIT(A) AND SUBMIT DOCUMENTAT ION AS SO DESIRED BY THE LD. CIT(A). ITA NO. 70 & 71 /ASR/2018 (A.Y.2012-13 & 2013-14) THE DHUDIKA MULTI PURP OSE COOPERATIVE AGRICULTURAL SOCIETY, LTD., MOGA VS . ITO, MOGA 3 IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.06.2019. SD/- SD/- (N.K.CHOUDHRY) ( VIKRAM SINGH YADAV ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12.06.2019 GANESH KR. PS COPY OF THE ORDER FORWARDED TO: (1) THE DHUDIKE MULTI PURPOSE COOPERATIVE AGRICULTUR AL SOCIETY LTD., MOGA (2) THE ITO-2, MOGA (3) THE CIT(A)-3, LUDHIANA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER
