THE AMRITSAR DISTRICT CO OPERATIVE MILK PRODUCERS UNION LTD, AMRITSAR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- IV , AMRITSAR

ITA 714/ASR/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3392 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-02-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 714/ASR./2017 : ASSTT. YEAR : 2012-13 THE AMRITSAR DISTRICT COOPERATIVE MILK PRODUCERS UNION LTD., MILK PLANT VERKA, BATALA ROAD, AMRITSAR VS ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-IV, AMRITSAR (APPELLANT) (RESPONDENT) PAN NO. AAAAA0503F ASSESSEE BY : NONE REVENUE BY : SH. YASHENDE R GARG, DR DATE OF HEARING : 20 .02 .201 9 DATE OF PRONOUNCE MENT : 20 .02 .201 9 ORDER PER N. S. SAINI, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-2, AMRITSAR DATED 31.08.2017. 2. THE ASSESSEE HAS FILED ADJOURNMENT APPLICATION F OR ADJOURNMENT OF HEARING WHICH WAS REJECTED BY THE BE NCH. THE BENCH WAS OF THE VIEW THAT THE APPEAL OF THE ASSESS EE CAN BE DISPOSED OFF IN THE ABSENCE OF THE ASSESSEE, CONSID ERING THE SUBMISSION OF THE LD. DR. THEREFORE, THE APPEAL WAS HEARD EX- PARTE QUA THE ASSESSEE AND DISPOSED OFF ON THE BASIS OF M ATERIALS AVAILABLE ON RECORD. 3. IT IS OBSERVED FROM THE ORDER OF THE CIT(A) THAT THE APPEAL WAS FIXED FOR HEARING ON 16.02.2017, 08.03.2017, 16 .03.2018, 21.03.2017, 20.07.2017, 31.07.2017 AND 31.08.2017 W HEN THE ITA NO. 714/ASR ./2017 AMRITSAR DISTRICT COOP ERATIVE MILK PRODUCERS UNIO N LTD. 2 ASSESSEE DID NOT PRESENT ITSELF FOR HEARING. THEREF ORE, HE DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PR OSECUTION. 4. WHEN THE BENCH INQUIRED FROM THE DR THAT WHETHER HE HAS ANY OBJECTION TO RESTORE THE MATTER BACK TO THE FIL E OF THE CIT(A) FOR ADJUDICATING THE APPEAL OF THE ASSESSEE ON MERI TS, THE LD. DR SUBMITTED THAT HE HAD NO OBJECTION TO THE SAME. 5. AFTER HEARING THE LD. DR AND PERUSING THE MATERI ALS AVAILABLE ON RECORD, WE FIND THAT IN THE INSTANT CA SE, THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE LD. CIT(A) AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE VARIOUS DATES FI XED BY HIM. IN OUR CONSIDERED OPINION, EVEN IF THE ASSESSEE FAILS TO APPEAR BEFORE THE CIT(A), THE CIT(A) HAS TO DECIDE THE APP EAL OF THE ASSESSEE ON MERIT ON THE BASIS OF MATERIALS AVAILAB LE ON RECORD SO THAT THE ASSESSEE CAN MEET ITS CASE IN APPEAL BE FORE HIGHER FORUM. THEREFORE, WE ARE OF THE CONSIDERED VIEW THA T THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) F OR ADJUDICATING THE APPEAL OF THE ASSESSEE ON MERIT TO WHICH THE DR HAS NO OBJECTION. HENCE, WE SET ASIDE THE ORDER OF THE CIT (A) AND REMAND THE MATTER BACK TO FILE OF THE CIT(A) TO ADJ UDICATE THE APPEAL OF THE ASSESSEE ON MERIT AFTER ALLOWING REAS ONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 20/02/2019) SD/- SD/- (N. K. CHOUDHRY) (N. S. SAINI) JUDICIAL MEMBER ACCO UNTANT MEMBER DATED: 20/02/2019 *SUBODH*