Gyan Ganga Clases, Bhavnagar V. The Income tax Officer,Ward-1(3), Bhavnagar

ITA 783/AHD/2012

• Counselvise Citation: 78320514 RSA 2012
• Duration Of Justice: 3 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Assessee Lawyers: P B PARMAR
• Section: 263; 143(3)

Judgement Text

ITA NO . 783 /AHD/ 20 12 ASSESSMENT YEAR: 2 0 0 6 - 07 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH , AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 783 / AHD / 2 012 ASSESSMENT YEAR: 200 6 - 07 G Y AN GANGA CLASES, .......... .. . APPELLANT FALGUN PLOT NO.1507, GHOGHA CIRCLE, BH AVNAGAR. [PAN: A A CFG 0012 G ] VS. INCOME TAX OFFICER , .... ........ .... .. .. .... RESPONDENT WARD 1(3), BHAVNAGAR . APPEARANCES BY: P.B. PARMAR, FOR THE APPELLANT D .V. SINGH , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : A UGUST 1 2 TH , 201 5 DATE OF PRONOUNCING THE ORDER : AUGUST 14 TH , 2015 O R D E R PER PRAMOD KUMAR AM : BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF LEARNED CIT(A) S ORDER DATED 22 ND FEBRUARY, 2012, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) READ WITH SECTION 263 OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), FOR THE ASSESSMENT YEAR 2006 - 07. 2. WHEN THE APPEAL WAS CALLED FOR HEARING, IT WAS NOTICED THAT THE IMPUGNED ORDER PASSED BY THE LD . CIT(A) IS EX - P A RTE ORDER QUA THE ASSESSEE . WHEN THE LD . COUNSEL FOR THE ASSESSEE WAS ASKED AS TO WHY THE ASSESSEE DID NOT APPEAR BEFORE THE FIRST APPELLATE ITA NO . 783 /AHD/ 20 12 ASSESSMENT YEAR: 2 0 0 6 - 07 PAGE 2 OF 3 AUTHORITY, IT WAS SUBMITTED THAT THE ASSESSEE WAS TRAVERSING THROUGH FINANCIAL DIFFICULTIES AND THESE FINANCIAL DIFFICULTIES WERE S O SEVERE THAT NORMAL FUNCTIONING OF THE ASSESSEE WAS DISRUPTED . LD. COUNSEL SUBMITTED THAT NON - APPE ARANCE BEFORE THE LD . CIT(A) WAS BONAFIDE AND DUE TO REASONS BEYOND ASSESSEE S CONTROL. HE, HOWEVER, PRAYED THAT SINCE THE ISSUE INVOLVED IN APPEAL IS SMAL L AND WITHIN A NARROW COMPASS OF MATERIAL FACTS , THE MATTER MA Y PLEASE BE TAKEN FOR HEARING ON MERITS. 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY SUBMITTED THAT WHILE HE HAS NO OBJECTION FOR THE MA T TER BEING REMITTED TO THE FILE OF LD . CI T(A) FOR FRESH ADJ UDICATION ON MERITS, HE DID ALSO SUBMIT THAT THE ASSESSEE WAS NEGLIGENT IN RESPONDING TO NOTICES ISSUED BY THE LD . C IT (A) AND DOES N O T , THEREFORE , DESERVE THE LENIENT VIEW OF THE MATTER. LD. DEPARTMENTAL REPRESENTATIVE FURTHER SUBMITT E D THAT , IN A NY EVEN T, IF THE MATTER IS BEING DECIDED ON MERIT AT THIS STAGE WILL AMOUNT TO BYPASSING AN A PPELLATE F ORUM ALL TOGETHER A ND WOULD BE CON TRARY TO THE SCHEME OF LAW. 4. HAVING GIVEN OUR CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND HAVING PERUSED THE MATERIA L ON RECO R D , WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE THIS MATTER SHOULD BE RESTO R ED TO THE FILE OF LD . CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER AND AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE A SSESSEE . AS WE REMIT THE MATTER TO THE FILE OF LD. C IT(A) FOR THIS PURPOSE, WE MAY ALSO MENTION THAT THE LD . COUNSEL FOR THE ASSESSEE HAS ASSURED US SCRUPULOUS COMPLIANCE OF THE NOTICE OF HEARING ISSUED BY THE LD . CIT( A ). W E DO HOPE THAT THE ASSESS EE WILL FULLY CO - OPERATE FOR EXPEDITIOUS DISPOSAL OF THE APPEAL BEFORE THE ITA NO . 783 /AHD/ 20 12 ASSESSMENT YEAR: 2 0 0 6 - 07 PAGE 3 OF 3 LD . CIT(A). HOWEVER, IN T H E EVENT OF ASSESSEE RESORTING TO ANY DELAYING T A CTICS OR UN - CO O PER A TIVE ATTITUDE, THE LD . C IT(A) SHALL BE AT LIBERTY TO TAKE SUCH ACTION AS HE MAY DEEM FI T. WITH THESE OBSERVATIONS, THE MATTER STANDS RESTORED TO THE FILE OF LD . CIT( A ) IN THE TERMS INDICATED ABOVE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. (ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH AUGUST, 2015 ) SD/ - SD/ - KUL BHAR A T PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 14 TH DAY OF AUGUST, 201 5 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD