M/s. Rang Rasayan Agencies, Ahmedabad V. The Income tax Officer, Ward-10(1), Ahmedabad

ITA 917/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2363 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-01-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 25-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURAG SHARMA
• Assessee Lawyers: KETAN M BHATT
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD C BENCH (BEFORE S/SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND D.C. AGRAWAL, ACCOUNTANT MEMBER) ITA NO.917/AHD/2009 [ASSTT. YEAR : 2004-2005] DICTATED ON: 18-01-2011 M/S.RANG RASAYAN AGENCIES MANAN BUNGLOW COMPOUND AMBAWADI BAZAR, ELLISBRIDGE AHMEDABAD 380 006. VS. ITO, WARD-10(1) AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KETAN M. BHATT REVENUE BY : MS.ANURAG SHARMA O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XVI, AHMED ABAD DATED 12.2.2009 FOR ASSESSMENT YEAR 2004-2005. 2. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T.ACT, THE LEARNED CIT(A) IS REQUIRED TO MENTION THE POINT FOR DETERMINATION IN THE APPELLATE ORDER AND REASON FOR DECISION. HO WEVER, THE LEARNED CIT(A) DID NOT MENTION POINT FOR DETERMINATION IN THE APPE LLATE ORDER AS WELL AS DID NOT GIVE ANY REASON FOR DECISION WHILE DISMISSING THE A PPEAL OF THE ASSESSEE. THUS, THE ORDER OF THE LEARNED CIT(A) IS VIOLATIVE OF SEC TION 250(6) OF THE I.T.ACT AND CANNOT BE SUSTAINED IN LAW. THE LEARNED CIT(A) MER ELY NOTED THE DEFAULT COMMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE I N NOT PUTTING APPEARANCE BEFORE HIM AND THEREBY DISMISSED THE APPEAL OF THE ASSESSEE. SUCH A VIEW OF THE LEARNED CIT(A) CANNOT BE SUSTAINED. WE ACCORDI NGLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESS EE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO RE-ADJUDICATE THE APPEAL OF THE ASSESSEE ON MERIT BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. THE L EARNED CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. THE ITA NO.917/AHD/2009 -2- ASSESSEE IS DIRECTED TO CO-OPERATE WITH THE LEARNED CIT(A) FOR DISPOSAL OF THE APPEAL AND SHALL NOT SEEK UNNECESSARY ADJOURNMENT I N THE MATTER. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 18 TH JANUARY, 2011 SD/- SD/- (D.C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 18-01-2011 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD