Shri Prashant N.Shah L/R of late Nagindas B.Shah, Nani Daman V. The ACIT.,Circle-4, Surat

ITSSA 139/AHD/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9667 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV AGARWAL
• Keywords: Block assessment

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AAHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, AM SHRI PRASHANT N. SHAH, L/R OF LATE SHRI NAGINDAS B. SHAH, SUDARSHAN BUNGLOW, CROSS LANE-6, DILIP NAGAR SOCIETY, TEEN BATTI, NANI DAMAN, DAMAN 396210 V/S . ACIT CIR-4, SURAT ROOM NO.508, AAYAKAR BHAWAN, MAJURAGATE, SURAT. PAN NO.AEUPS 4529N (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI RAJEEV AGARWAL, CIT, DR O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER . THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) II, AHMEDABAD DATED 14.09.2009 FOR BLOCK ASSESSMENT PERIOD 1991-92 TO 2000-01, CHALLENGING THE LEVY OF PENALTY UNDER SECT ION 158BFA(2) OF THE I.T.ACT. 2. THE ASSESSEE SEEKS ADJOURNMENT WHICH IS REJECTED SEPARATELY. 3. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND PERUSED THE IMPUGNED ORDER. IT(SS)A NO.139/AHD/2009 BLOCK ASSESSMENT PERIOD 1991-92 TO 2000-01 2 4. THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A ). THEREFORE, LD. CIT(A) CONFIRMED THE ORDER OF PENALTY BECAUSE OF DEFAULT O N THE PART OF THE ASSESSEE. ACCORDING TO SECTION 250(6) OF THE I.T. A CT, 1961 THE LD. CIT(A) IS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSE E STATING THE POINT FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR DECISION. HOWEVER, THE IMPUGNED ORDER LACKS IN THE SAME. WE A CCORDINGLY SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE AS SESSEE TO THE FILE OF LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL OF ASSES SEE ON MERITS GIVING REASONS FOR DECISION AFTER CONSIDERING THE EVIDENCE S AND MATERIAL ON RECORD IN THE LIGHT OF THE CASE OF ASSESSEE. LD. CI T(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 5. AS A RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 04/01/2010 SD/- SD/- (D.C.AGRAWAL) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 04/01/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR