Shri Hareshkumar H. Shah, Una V. The Asstt. Commr. Income Tax, Circle, Junagadh, JUNAGADH

ITA 87/RJT/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0480 (ITAT-RAJKOT)
• Duration Of Justice: 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1997-1998
• Appeal Filed On: 16-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIYA
• Assessee Lawyers: HARISH RANPURA
• Section: 144

Judgement Text

ITA NO. 87 / RJT/201 5 ASSESSMENT YEAR: 1997 - 98 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, SMC , RAJKOT (CONDUCTED THROUGH E - COURT AT AHMEDABAD) [CORAM: PRAMOD KUMAR AM ] ITA NO. 87 / R JT / 2 0 1 5 ASSESSMENT YEAR: 1997 - 98 HARESHKUMAR H. SHAH ....... .. . ..... APPELLANT ZAVERI BHUVAN, KH UMBARWADA UNA . [PAN A IHPS 9176 N ] VS. ASSTT. COMMISSIONER OF INCOME TAX , ....... ..................RESPONDENT CIRCLE, JUNAGADH. APPEARANCES BY: HARISH RANPURA FOR THE A PPELLANT C.S. ANJARIYA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 30 TH , 201 5 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30 TH , 2015 O R D E R 1. BY WAY OF THIS APP E AL , THE ASSESSE E APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF LD . C IT (A) S EX - PARTE ORDER DATED 10 TH FEBRUARY, 2015 IN THE MATTER OF ASSESSMENT UNDER SECTION 144 OF THE I NCOME TAX ACT, 1961 ( THE ACT IN SHORT) FOR THE ASSESSMENT YEA 1997 - 98. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING , LD . C OUNSEL FOR THE ASSESSE POINTED OUT T HAT THE IMPUGNED ORDER WAS PASSED EX - P ARTE BY THE LD . CIT(A) . I T W AS ALSO SUBMITTED THAT THE ASSESSE E WAS PREVENTED DUE TO SUFFICIENT CAUSE FROM HEARING BEFORE THE LD . C IT ( A ) AND IT WAS PRAYED THAT IN THE EVENT OF THE MATTER BEING REMITTED TO THE FILE OF LD. CIT(A) THE ASSESSE WILL NOW FULLY CO - OPERATE FOR EXPEDITIOUS DI SPOSAL OF THE MATTER ITA NO. 87 / RJT/201 5 ASSESSMENT YEAR: 1997 - 98 PAGE 2 OF 2 AND ATTEND TO THE HEARING SCRUPULOUSLY. I WAS THUS URGED TO REMIT THE MATTER TO THE FILE OF LD. CIT(A) . 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT SERIOUSLY OBJECT TO THE SUBMISSION S O F THE ASSESSEE EVEN THOUGH HE POINTED OUT THAT SUFFICIENT OPPORTUNIT IES OF HEARING WERE GIVEN TO THE ASSESSEE BY THE LD . C IT ( A ) . 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUSED THE MATERIAL ON RECORD, I AM OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE IT WOULD BE APPROPRIATE TO REMIT THE MATTER TO THE FILE OF LD . CIT(A) FOR FRESH ADJUDICATION ON MERITS. AS I DO SO , I MAY ALSO POINT O UT THAT WHETHER THE ASSESSEE APPEARS BEFORE THE LD . C I T ( A ) OR NOT , IT IS INCUMBENT UPON HIM TO DECIDE THE MATTER ON MERITS RATHER THAN DISMISSING IT SUMM ARILY FOR WANT OF APPEARANCE. IN THE PRESENT CASE IT WAS SUMMARILY DISPOSED OF DUE TO NON - APPEARANCE OF THE ASSESSE E . FOR THIS REASON ALSO , THE ORDER OF LD. CIT ( A ) IS VITIATED IN LAW. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE T ERMS INDICATED ABOVE. DICTATED AND PRONOUNCED IN THE OPEN COURT TODAY ON 30 TH NOVEMBER, 2015. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD , THE 30 TH DAY OF NOVEMBER , 2015 PBN/* CO PIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT