R.S. Tradelink Pvt.Ltd., Surat V. The ACIT.,Circle-4, Surat

ITA 80/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60397 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 11-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) )* + ) )* + ) )* + ) ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.80/AHD/2010 [ASSTT.YEAR : 2006-2007] R.S.TRADELINK PVT. LTD. C/O. BOMBAY WAY BRIDGE MAGDALLA PORT ROAD MAGDALLA, SURAT. PAN : AABCR 6607 A. /VS. ACIT, CIR.4 SURAT. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : NONE + 2 3 )/ REVENUE BY : SHRI VINOD TANWANI 5 2 &(*/ DATE OF HEARING : 15 TH MAY, 2012 678 2 &(*/ DATE OF PRONOUNCEMENT : 1-06-2012 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-2007 IS DIREC TED AGAINST THE ORDER OF THE LD CIT(A)-IV, SURAT DATED 25.11.2009. ITA NO.80/AHD/2010 -2- 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE APPLICATION OF THE ASSESSEE FOR ADJOURNMENT OF THE CASE WAS REJECTED BY THE BENCH. ACCORDINGLY, THE APPEAL OF T HE ASSESSEE IS BEING DECIDED EX PARTE QUA THE ASSESSEE-APPELLANT ON MERIT AFTER HEARING THE LEARNED DR. 3. THE GROUND NO.1 OF THE ASSESSEES APPEAL READS A S UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT, THE LD.CIT(A) OUGHT TO HAVE CONSIDERED THAT THE APPELLANT IS COVERED BY EXCEPTIONS AS PROV IDED IN RULE 46A AND ACCORDINGLY FRESH EVIDENCE SHOULD HAVE BEEN ENTERTAINED. 4. WE HAVE HEARD LEARNED DR AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). IN THE FACTS OF THE CASE, WE CONSI DER IT REASONABLE TO SET ASIDE THE ISSUES IN THE APPEAL OF THE ASSESSEE TO THE FILE OF THE CIT(A) WITH DIRECTION TO CONSIDER THE ADDITIONAL EV IDENCE SOUGHT TO BE FILED BY THE ASSESSEE WHICH WAS REJECTED BY THE CIT (A) WHILE PASSING THE IMPUGNED ORDER. WE DIRECT ACCORDINGLY. 5. IN VIEW OF OUR DIRECTION OF SETTING ASIDE THE OR DER OF THE CIT(A) TO HIS FILE FOR PASSING A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW, AFTER HEARING BOTH THE PARTIES, WE DO NOT CONS IDER ANY NECESSITY TO DISPOSE OF THE ISSUES RAISED IN OTHER GROUNDS OF TH E APPEAL OF THE ASSESSEE. ITA NO.80/AHD/2010 -3- 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD