Shri Chandrakant Hismatrai Sonaiya, Godhra V. The ITO, Ward-1, Godhra

ITA 94/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4343 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

S.A. NOS.09 & 10/AHD/2019 & ITA NOS.93 & 94/AHD/2018 AYS: 2013-14 & 2014-15 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER S.A. NOS.09 & 10/AHD/2019 (ARISING OUT OF ITA NOS.93 & 94/AHD/2018) ASSESSMENT YEARS: 2013-14 & 2014-15 & ITA NOS.93 & 94/AHD/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 CHANDRAKANT HISMATRAI SONAIYA VS. INCOME TAX OFFI CER, VRUNDAVAN NAGAR, WARD -1, GODHRA. BAMROLI ROAD, GODHRA - 389 001, DISTT. PANCHMAHAL, [PAN AGYPS 3725 L] (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MANISH SHAH, A.R. RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING : 15.03.2019 DATE OF PRONOUNCEMENT : 20.03.2019 O R D E R PER MADHUMITA ROY, JUDICIAL MEMBER: 1. BY WAY OF THESE TWO STAY APPLICATIONS, THE ASSES SEE APPLICANT SEEKS A STAY ON COLLECTION/RECOVERY OF RS.21,57,680/- FOR A.Y. 2013 -14 AND RS.44,43,130/- FOR A.Y. 2014-15 TILL THE RELATED APPEALS FOR THE RELEVANT ASSESSMEN T YEARS ARE DISPOSED OF. 2. WHEN THESE STAY APPLICATIONS WERE CALLED OUT FOR HEARING, IT WAS NOTICED THAT THE RELATED ORDERS PASSED BY THE LEARNED CIT(A) WHICH A RE IMPUGNED IN APPEALS, ARE NOT ONLY EX- PARTE ORDERS BUT IT HAS NOT DISPOSED OF THE MATTER ON MERITS. THE LD. CIT(A) HAS SIMPLY DISMISSED THE APPEALS ON THE GROUND THAT THE ASSESS EE APPLICANT HAS NOT RESPONDED TO THE NOTICES AND HE, THEREFORE, DOES NOT SEEMS TO BE INT ERESTED IN PROSECUTING THE RELATED APPEALS AND THUS SUMMARILY DISPOSED OF THE APPEALS. 3. WHEN THE ABOVE POSITION WAS PUT TO THE LD. DEPAR TMENTAL REPRESENTATIVE AND HE WAS ASKED AS TO WHY THE RELATED APPEALS ITSELF NOT BE D ISPOSED OF AT THIS STAGE, AS THE LD. CIT(A) HAD DECLINED TO DEAL WITH THE MERIT OF THE MATTER S IMPLY ON THE GROUND THAT THE ASSESSEE APPLICANT HAS NOT APPEARED BEFORE HIM, LD. DEPARTME NTAL REPRESENTATIVE SUGGESTED THAT IN SUCH A SITUATION THE MATTER CAN AT THE BEST BE REMI TTED TO THE FILE OF LD. CIT(A) FOR ADJUDICATION S.A. NOS.09 & 10/AHD/2019 & ITA NOS.93 & 94/AHD/2018 AYS: 2013-14 & 2014-15 PAGE 2 OF 2 ON MERITS. HE FAIRLY STATED THAT HE HAS NO OBJECTI ON IF THE APPEALS ITSELF BEING DISPOSED OF AT THIS STAGE ON THE ABOVE LINES. 4. LD. COUNSEL FOR THE ASSESSEE, HOWEVER, VEHEMENTL Y ARGUED THAT THE MATTER, IF AT ALL BE REMITTED TO THE FILE OF AUTHORITIES BELOW, SHOUL D BE REMITTED TO THE FILE OF THE ASSESSING OFFICER. HE SUGGESTED THAT AS FURTHER INVESTIGATIO N ON FACTS IN THESE CASES ARE REQUIRED, THE RIGHT COURSE OF ACTION WILL BE TO REMIT THE MATTER TO THE FILE OF ASSESSING OFFICER. HE THOUGH DID NOT OPPOSE, HOWEVER, SUGGESTED THAT HE HAS NO O BJECTION IF THE APPEALS ITSELF BEING DISPOSED OF AT THIS STAGE. 5. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L D. CIT(A) FOR ADJUDICATION ON MERITS. IN VIEW OF THE SAID LEGAL POSITION THAT WHETHER THE ASSESSEE A PPELLANT APPEARS BEFORE THE LD. CIT(A) OR NOT, IT IS A BOUNDEN DUTY OF LD. CIT(A) TO DISPOSE OF THE APPEALS ON MERIT BASED ON THE MATERIALS AVAILABLE ON RECORD AND IN ACCORDANCE WIT H LAW. THERE IS NO ESCAPE FROM PERFORMING THE STATUTORY DUTIES. THE LD. CIT(A) WA S THUS INDEED IN ERROR IN SUMMARILY DISMISSING THE APPEALS. AS REGARDS THE PRAYER OF T HE LD. COUNSEL FOR THE ASSESSEE THAT THE MATTER BE REMITTED TO THE FILE OF THE ASSESSING OFF ICER, WE ARE UNABLE TO ACCEPT THE SAME, AS TO WHAT IMPACT IT WILL HAVE ON THE POSITION OF DEMA ND IS NOT OUR CONCERN. WE HAVE REMITTED THE MATTER TO THE FILE OF THE LD. CIT(A) BECAUSE OF THE LEGAL INFIRMITY IN THE ORDER AND WE STICK TO THAT STAND. APPEAL IS ACCORDINGLY ALLOWED FOR S TATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. AS THE APPEALS ITSELF HAVE BEEN DISPOSED OF , THE VERY FOUNDATION OF THE STAY APPLICATIONS CEASES TO HOLD GOOD IN LAW. WE ARE, T HEREFORE, REJECTING THE SAME AS NOT MAINTAINABLE. 6. IN THE RESULT, WHILE THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE, STAY APPLICATIONS ARE DI SMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF MARCH, 2019. SD/- SD/- PRAMOD KUMAR MS. MADHUMITA ROY (VICE PRESIDENT) (JUDICIAL MEMBER) AHMEDABAD, THE 20 TH DAY OF MARCH, 2019 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD