Ram Hari Motors (P) Ltd., Mandi V. DCIT, Mandi

ITA 753/CHANDI/2011

• Counselvise Citation: 75321514 RSA 2011
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-11-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 19-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL:A BENCH: CHA NDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 753/CHD/2011 ASSESSMENT YEAR: 2004-05 RAM HARI MOTORS (P) LTD., V DCIT, RANI KI BAIN, GUTKAR, MANDI. MANDI (HP). PAN: AACCR-8482Q APPELLANT BY: NONE RESPONDENT BY: AKHILESH GUPTA DATE OF HEARING : 28.11.2011 DATE OF PRONOUNCEMENT : 30.11.2011 ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 17.01.201 1 ON THE FOLLOWING GROUNDS: 1. THAT THE ORDER OF THE LD. AO ARE BAD IN LAW AND ON FACTS AND HAS ARBITRARILY REJECTED THE CONTENTIONS AND SUBMISSIONS OF THE ASSESSEE WITHOUT DEEPLY GOING IN TO THE DETAILS. 2. THAT THE APPELLATE PROCEEDINGS WITH THE CIT(A) COULD NOT BE ATTENDED IN TIME. HOWEVER, THE REPRESENTATIVE OF THE ASSESSEE HAD VISITED THE CITS OFFICE BUT HIS ADJOU RNMENT APPLICATION WAS UNFORTUNATELY NOT CONSIDERED. 2. APPLICATION FOR ADJOURNMENT WAS RECEIVED AT THE TIME OF HEARING. THE APPEAL FILED BY THE ASSESSEE CAN HOWEVER BE DIS POSED OFF WITHOUT THE PRESENCE OF THE ASSESSEE AS THE MATTER HAS TO G O BACK TO THE FILE OF THE CIT(A) FOR A FRESH DECISION FOR THE REASON THAT HE HAS NOT DISPOSED OF THE GROUNDS OF APPEAL TAKEN BEFORE HIM ON MERITS AS REQUIRED UNDER SECTION 250(6) OF THE INCOME-TAX ACT. IN THIS VIEW OF THE MATTER, APPLICATION FOR ADJOURNMENT WAS REJECTED. 3. WE HAVE HEARD THE LD. DR AND ALSO PERUSED THE OR DER PASSED BY THE CIT(A) ON 17.01.2011. WE FIND THAT THERE WAS D EFAULT ON THE PART OF THE ASSESSEE IN ENTERING APPEARANCE BEFORE THE CIT( A). LD. CIT(A), THEREFORE, DISMISSED THE APPEAL WITHOUT ADJUDICATIN G UPON VARIOUS GROUNDS OF APPEAL ON MERIT. ACCORDING TO SECTION 2 50(6) OF THE INCOME- TAX ACT, THE ORDER OF THE CIT(A) DISPOSING OF THE A PPEAL IS REQUIRED TO BE IN WRITING STATING THE POINTS FOR DETERMINATION, TH E DECISION THEREON AND THE REASON FOR THE DECISION. WE FIND THAT THE CIT( A) HAS GIVEN NO REASON FOR HIS DECISION ON VARIOUS POINTS RAISED BEFORE HI M FOR DETERMINATION. IN ITA 753/CHD/2011 RAM HARI MOTORS (P) LTD., MANDI 2 THIS VIEW OF THE MATTER, THE ORDER PASSED BY THE CI T(A) IS SET ASIDE AND THE MATTER IS RESTORED TO HIS FILE FOR A FRESH DECI SION IN CONFORMITY WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30 TH NOV.,2011. SD/- SD/- (SUSHMA CHOWLA) (D K SRI VASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30 TH NOV.,2011 POONAM COPY TO: 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH ASSISTANT REGISTRAR, ITAT, CHANDIGARH