Shree Gurjari Industries Ltd., Surat V. The Jt. CIT, Circle-4, Surat

ITSSA 228/AHD/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2200 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-05-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K
• Assessee Lawyers: M K PATEL
• Section: 6

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ./ IT(SS)A NO.228/AHD/2013 / ASSTT. YEAR: 2005-2006 SHREE GURJARI INDUSTRIES LTD. AM-4, PRESIDENT PLAZA RING ROAD, SURAT 395 002. PAN : AAACG 8146 N VS THE JCIT, CIR.4 SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI M.K. PATEL, AR REVENUE BY : SHRI B.K. PANDYA, CIT-DR / DATE OF HEARING : 31/05/2016 / DATE OF PRONOUNCEMENT: 01/06/2016 $%/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF THE CIT- II, SURAT DATED 26.3.2013 PASSED IN THE ASSTT.YEAR 2005-06. 2. SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE L D.CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.2,00,000/- WHICH W AS MADE BY THE AO BY MAKING DISALLOWANCE OUT OF EXPENSES. 3. THE LD.COUNSEL FOR THE ASSESSEE AT THE VERY OUTS ET SUBMITTED THAT THE LD.CIT(A) HAS NOT ADJUDICATED THE DISPUTE ON ME RIT, RATHER, DISMISSED THE APPEAL FOR WANT OF PROSECUTION. THE LD.DR WAS UNABLE TO CONTROVERT THIS FACT. 4. WE HAVE CONSIDERED RIVAL CONTENTIONS AND GONE TH ROUGH THE RECORD CAREFULLY. SUB-SECTION 6 OF SECTION 250 REA DS AS UNDER: IT(SS)A NO.228/AHD/2013 2 THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEA LS) SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINA TION, THE DECISION THEREON AND THE REASONS FOR THE DECISION 5. A BARE PERUSAL OF THIS CLAUSE WOULD INDICATE THA T THE LD.CIT HAS TO DETERMINE THE POINTS IN DISPUTE, AND THEREAFTER, RE CORD REASONS IN SUPPORT OF HIS CONCLUSION ON THOSE POINT. IN THE P RESENT APPEAL, THE LD.CIT(A) HAS DISMISSED THE APPEAL FOR WANT OF PROS ECUTION WITHOUT STATING THE POINT IN DISPUTE AND RECORDED ANY FIND ING ON THE NATURE OF DISPUTE. WE, THEREFORE, ALLOW THE APPEAL OF THE AS SESSEE, AND SET ASIDE THE ORDER OF THE LD.CIT(A) AND RESTORE ALL THE ISSU E TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATION AFRESH ON MERIT. 6. IN RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 1 ST JUNE, 2016 AT AHMEDABAD. SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER