M/s. Zillion Education Services & Training Private Limited, Indore V. The ACIT 5(1), Indore

ITA 736/IND/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82672 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: ANIL KHANDELWAL
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKU L KR. SHRAWAT, JUDICIAL MEMBER PAN NO. AAACZ3267D ITA NO. 736/IND/2013 A.Y. : 2009-10 M/S. ZILLION EDUCATION SEVICES & TRAINING PRIVATE LIMITED, INDORE. VS. ACIT, 5(1). INDORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL KHANDELWAL, C. A. REVENUE BY : SHRI R. A. VERMA, SR. DR / // / DATE OF HEARING : 16.09.2014 /DATE OF PRONOUNCEMENT: 19.09.2014 / O R D E R PER P.K.BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II, INDORE, DATED 21.10.2013, BY TAKING THE FOLLOWING EFFECTIVE GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) ERRED IN PASSING THE APPELLATE ORDER EX- PARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE APPELL ANT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 11,12,400/- MADE UNDER PROVISIONS OF SECTION 43B OF THE ACT. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT CIT(A) HAS DISPO SED OF THE ZILLION EDUCATION SERVICES, & TRAINING PVT.LTD., IN DORE.. I.T.A.NO. 736/IND/2013 -A.Y. 2009-10 2 APPEAL EX PARTE EVEN THOUGH HE HAS SENT THE NOTICE TO THE ASSESSEE, BUT NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, HE DISMISSED THE APPEAL WITHOUT GOI NG IN TO THE MERIT OF THE APPEAL. WE NOTED THAT THE APPEAL U/S 2 50 OF THE INCOME-TAX ACT, 1961, THE APPELLANT HAS A RIGHT TO BE HEARD AT THE HEARING OF THE APPEAL. SINCE THE ASSESSEE WAS NOT E FFECTIVELY HEARD, WE, THEREFORE, IN THE INTEREST OF JUSTICE AN D FAIR PLAY TO BOTH THE PARTIES, SET-ASIDE THE ORDER OF THE CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE LD. CIT(A) SHALL RE-DECIDE THE APPEAL AFTER GIVING PROP ER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE ON MERIT. THE ASSESSEE IS ALSO DIRECTED TO APPEAR AND MAKE NECESSARY INFORMATION O N WHICH HE MAY RELY BEFORE THE CIT(A) ALONGWITH THE DOCUMENTAR Y EVIDENCES. THUS, THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. SD/- SD/- (MUKUL KR. SHRAWAT) (P. K. BANSAL) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED 19/09/2014 CPU*SPS ZILLION EDUCATION SERVICES, & TRAINING PVT.LTD., IN DORE.. I.T.A.NO. 736/IND/2013 -A.Y. 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , -.% / DR, ITAT, INDORE 6. ,/0 1 / GUARD FILE. / BY ORDER, -# -# -# -# $2 $2 $2 $2 (ASSTT.REGISTRAR) ITAT, IN DORE 1. DATE OF DICTATION- 16 .09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.09.2014 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER