UPL Environmental Engineers Ltd., Baroda V. The ACIT, Circle-4, Baroda

ITA 764/AHD/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5860 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 29-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA A GARWAL
• Assessee Lawyers: S N SOPARKAR PARIN S HAH
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.764/AHD/2016 (ASSESSMENT YEAR : 2011-12) UPL ENVIRONMENTAL ENGINEERS LTD., BLOCK NO.1, NEAR BANCO PRODUCTS LTD. VILLAGE: BHAYALI, DISTRICT : BARODA 391 410. VS. ACIT, CIRCLE 4, BARODA. [PAN NO. AADCA 4427 H] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI S. N. SOPARKAR, PARIN SHAH, A.R. RESPONDENT BY : SHRI APARNA AGARWAL, CIT-D.R. DATE OF HEARING 03.03.2019 DATE OF PRONOUNCEMENT 30.04.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 10.12.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 2, VADODARA UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED A S TO THE ACT) ARISING OUT OF THE ORDER DATED 14.03.2014 PASSED BY THE ACIT, RANGE-4, BARODA FOR THE ASSESSMENT YEAR 2011-12. 2. IT APPEARS FROM THE RECORDS THAT THE ORDER IMPUG NED PASSED BY THE FIRST APPELLATE AUTHORITY IS AN EX-PARTE ONE. IN FACT DURING THE AP PELLATE PROCEEDING, THE CASE WAS FIXED FOR HEARING ON VARIOUS DATES AS MENTIONED HEREINBEL OW: SR.NO. DATE OF NOTICE DATE OF COMPLIANCE 1 22.04.2015 01.05.2015 - ADJOURNMENT APPLICATION FILED. CASE ADJOURNED TO 25.05.2015 - 2 - ITA NOS.764/AHD/2016 UPL ENVIRONMENTAL ENGINEERS LTD. ASST.YEAR 2011-12 2 01.06.2015 12.06.2015 3 03.07.2015 1 0.07.2015 4 14.07.2015 21.07.2015 5 31.07.2015 06.08.2015 - ADJOURNMENT APPLICATION FILED. CASE ADJOURNED ON 20.08.2015 6 12.10.2015 22.10.2015 7 27.10.2015 03.11.2015 8 04.11.2015 19.11.2015 9 30.11.2015 08.12.2015 IT IS THUS EVIDENT ON RECORD THAT SEVERAL OPPORTUNI TIES OF HEARING WAS PROVIDED TO THE APPELLANT BY THE LEARNED CIT(A) IN ORDER TO DIS POSE OF THE MATTER. HOWEVER, ONLY IN TWO OCCASIONS OUT OF NINE ADJOURNMENT APPLICATIONS WERE FILED. FURTHER THAT, NO ASSISTANCE WERE PRACTICALLY GIVEN BY THE APPELLANT SAVE AND EX CEPT ON 11.10.2015, THE REPRESENTATIVE OF THE ASSESSEE FURNISHED A LETTER DATED 10.06.2015 INTIMATING THAT SEARCH ACTION WERE CARRIED OUT AT VARIOUS PREMISES OF THE ASSESSEE AND ITS ASSOCIATES ON 19.03.2015 AND THEREFORE THE ASSESSMENT ORDER FOR THE YEAR UNDER C ONSIDERATION GETS ABATED. NO OTHER SUBMISSION WAS FILED. HAVING NO ALTERNATIVE, THE LE ARNED CIT(A) HAD TO DISPOSE OF THE MATTER EX-PARTE ON THE BASIS OF THE MATERIAL AVAILA BLE ON RECORD. 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LEARNED SENIOR COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE MATTE R CAN BE HEARD OUT AND CAN BE DISPOSED OF BY US ON MERIT. HOWEVER, NO EXPLANATION HAS BEEN RENDERED BY HIM AS TO WHY THE ASSESSEE FAILED TO APPEAR BEFORE THE LEARNED CIT(A) DURING THE ENTIRE APPELLATE PROCEEDING IN SPITE OF HAVING SEVERAL OPPORTUNITIES OF BEING HEARD BY THE FIRST APPELLANT AUTHORITY. WE DO NOT APPRECIATE THE CONDUCT OF THE ASSESSEE IN THIS RESPECT NEITHER WE WANT TO DISPOSE OF THE MATTER ON MERIT. HOWEVER, TA KING INTO CONSIDERATION THE ENTIRE ASPECT OF THE MATTER WE EXPRESSED OUR MIND TO GIVE ANOTHER OPPORTUNITY TO THE APPELLANT TO GET HIS APPEAL HEARD BY THE AUTHORITIES BELOW. THE LEARNED REPRESENTATIVE OF THE DEPARTMENT FAIRLY HAS NOT RAISED ANY OBJECTION TO T HIS. - 3 - ITA NOS.764/AHD/2016 UPL ENVIRONMENTAL ENGINEERS LTD. ASST.YEAR 2011-12 4. HAVING HEARD THE LEARNED COUNSEL APPEARING FOR T HE PARTIES, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE SET ASIDE TH E ISSUE TO THE FILE OF THE LEARNED CIT(A) TO DECIDE THE MATTER AFRESH UPON GIVING A RE ASONABLE OPPORTUNITY OF HEARING TO THE APPELLANT AND ALSO AFTER TAKING INTO CONSIDERATION THE EVIDENCES PLACED ON RECORD OR THE MATERIALS AND ARE EVIDENCES WHICH THE APPELLANT MAY CHOSE TO FILE AT THE TIME OF HEARING OF THE APPEAL. HOWEVER, TAKING INTO CONSIDERATION T HE CONDUCT OF THE APPELLANT AS IT APPEARS FROM THE RECORDS FOR NOT BEING SERIOUS BEFO RE THE FIRST APPELLATE AUTHORITY WE IMPOSE A COST OF RS.20,000/- UPON THE APPELLANT PRO POSAL OF WHICH HAS FAIRLY BEEN AGREED UPON BY THE LEARNED SENIOR COUNSEL FOR THE APPELLAN T BEFORE US. SUCH COST IS TO BE DEPOSITED WITH THE REVENUE, THE RECEIPT WHEREOF BE SUBMITTED BEFORE THE LEARNED CIT(A) BEFORE THE APPEAL IS TAKEN UP FOR HEARING. WE FURTH ER MAKE IT CLEAR THAT IN THE APPELLATE PROCEEDING THE ASSESSEE WILL ALSO CO-OPERATE WITH T HE LEARNED CIT(A) WITHOUT ASKING FOR ANY UNNECESSARY ADJOURNMENT. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 30/04/2019 SD/- SD/- ( PRAMOD KUMAR ) ( MS. MADHUMITA ROY ) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD; DATED 30/04/2019 PRITI YADAV, SR.PS - 4 - ITA NOS.764/AHD/2016 UPL ENVIRONMENTAL ENGINEERS LTD. ASST.YEAR 2011-12 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-2, VADODARA. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 25.04.2019 (DICTATION PAGES 3) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.04.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 30.04.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER