M/s. Ishwarkrupa Ceramics Industries, Mehsana V. The Dy.CIT,Patan Circle, Patan

ITSSA 243/AHD/2015

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 2343 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2016
• Assessment Year: misc
• Appeal Filed On: 09-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH SOLANKI HEARING CONCLUD
• Assessee Lawyers: M J SHAH

Judgement Text

I T(SS)A NO.: 243/AHD/2015 BLOCK PERIOD: 1ST APRIL 1990 TO 19TH APRIL 2000 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] I T(SS)A NO. : 243 /AHD/201 5 BLOCK PERIOD: 1 ST APRIL 1990 TO 19 TH APRIL 2000 ISHWARKRU PA CERAMIC INDUSTRIES ... ....APPELLANT [PAN: AAAFI4437M ] VS DY COMMISSIO NER OF INCOME TAX PATAN CIRCLE, PATAN ...........RESPONDENT APPEARANCES BY M J SHAH FOR THE APPELLANT SATISH SOLANKI FOR THE RESPONDENT HEARING CONCLUDED ON: 0 4 /0 8 /16 ORDER PRONOUNCED ON : 16 /08/16 O R D E R 1. THIS APPEAL, FILED BY THE ASSESSEE, IS DIRECTED AGAINST THE ORDER DATED 21 ST SEPTEMBER 2015 PASSED BY THE CIT(A), IN THE MATTER OF PENALTY UNDER SECTION 158BFA(2) OF THE INCOME TAX ACT, 1961, FOR THE BLOCK PERIOD ENDING 19 TH APRIL 2000 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THE ORDER PASSED BY THE CT(A) IS AN EX - PARTE ORDER, AND THAT DUE TO A CHANGE IN THE LEGAL REPRESENTATIVE BEFORE THE CIT(A), THERE WAS GENUINE AND INADVERTENT ERROR IN NOT APPEARING BEFORE THE CIT(A). HE PRAYED THAT THE MATTER BE RESTORED TO FILE OF THE CIT(A) FOR ADJUDICATION DE NOVO, AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING, AND HE ASSURED THAT, GIVEN AN OPPORTUNITY, HE WILL ENSURE PROPER COMPLIANCE TO THE NOTICES OF HEARING BEFORE THE CIT(A). 3 . LEARNED DR VERY FAIRLY DOES NOT OPPOSE THIS PRAYER. I T(SS)A NO.: 243/AHD/2015 BLOCK PERIOD: 1ST APRIL 1990 TO 19TH APRIL 2000 PAGE 2 OF 2 4. IN THE LIGHT OF THE ABOVE DISCUSSIONS, AND ACCEPTING THE UNDERTAKING GIVEN BY THE LEARNED COUNSEL, I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR ADJUDICATION DE NOVO, AF TER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. ORDERED, ACCORDINGLY. 7 . IN THE RESULT, T HE APPEAL IS ALLOWED . PRONOUNCED IN THE OPEN COURT TODAY ON 16 TH DAY OF AUGUST, 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: 16 TH DAY OF AUGUST ,2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABA D BENCHES, AHMEDABAD