Multivision Infotek Pvt.Ltd., Ahmedabad V. The ACIT.,C.C. 1(4), Ahmedabad

ITSSA 36/AHD/2011

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0153 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-05-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 18-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S KALYAN
• Keywords: Condonation of delay

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) IT(SS)A NO.36 AND 37/AHD/2011 [ASSTT.YEAR : 2006-2007 AND 2007-2008] MULTIVISION INFOTEK P. LTD. 2 ND FLOOR, NARAYAN CHAMBERS ASHRAM ROAD, AHMEDABAD. PAN : AACCM 2016 P /VS. ACIT, CC-1(4) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI PRITESH SHAH + 2 3 )/ REVENUE BY : SHRI D.S.KALYAN CIT-DR 5 2 &(*/ DATE OF HEARING : 15 TH MAY, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 06-06-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSTT.YEAR 2006-07 AND 2007-08 ARE DIRECTED AGAINST THE ORDER OF THE CIT(A). THESE ARE BEING ADJUDICATED B Y THIS CONSOLIDATED ORDER. 2. THESE APPEALS ARE BARRED BY LIMITATION BY 13 DAY S. THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY THAT THE ACCOUNTANT OF THEIR FIRM WAS NOT IN GOOD HEALTH, AND THEREFORE, THE DELAY IN FILING THE APPEAL MAY BE IT(SS)A NO.36 AND 37/AHD/2011 -2- CONDONED. THE LEARNED DR HAS OPPOSED THE SUBMISSIO N OF THE LEARNED COUNSEL FOR THE ASSESSEE REGARDING CONDONATION OF D ELAY. WE HAVE CONSIDERED RIVAL SUBMISSIONS WITH REGARD TO THE ISS UE OF CONDONATION OF DELAY IN FILING THE PRESENT APPEALS BEFORE THE TRIB UNAL. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE ASSESSEE, AND CONSID ERING THE PERIOD OF DELAY OF 13 DAYS, WE ARE INCLINED TO CONDONE THE DE LAY IN FILING THE PRESENT APPEALS BEFORE THE TRIBUNAL, AND WE DIRECT ACCORDIN GLY. 3. THE ONLY GROUND OF THE APPEAL OF THE ASSESSEE IS AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN CONFIRMING THE ACTIO N OF THE AO OF MAKING ADDITION OF RS.2,05,000/- FOR A.Y.2006-07 AN D RS.3,00,000/- FOR A.Y.2007-08 AS INCOME U/S.144 OF THE ACT WITHOU T CONSIDERING THE FACTS & EVIDENCES OF THE CASE, WHICH IS REQUESTED T O BE QUASHED. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE EX PARTE ASSESSMENTS WERE FRAMED BY THE AO, ALTHOUGH THE DIR ECTOR OF THE ASSESSEE- COMPANY APPEARED IN PERSON BEFORE THE AO AND HAS FI LED ALL THE DETAILS REGARDING THE ASSESSMENTS OF THE ASSESSEE-COMPANY. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO CHANGE IN TH E AO, THE NEW INCUMBENT COULD NOT GO THROUGH THE PAPERS FILED BEF ORE HIS PREDECESSOR AND PASSED AN EX PARTE ORDER FOR BOTH THE ASSESSMENT YEARS IN APPEAL. TH E LEARNED CIT-DR HAS OPPOSED THE SUBMISSIONS OF THE L EARNED COUNSEL FOR THE ASSESSEE. HE REFERRED TO THE RELEVANT PORTIONS OF THE ASSESSMENT ORDERS AND THE CIT(A)S ORDER IN SUPPORT OF THE CASE OF TH E REVENUE. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ASSESSEE HAS C LAIMED RIGHT FROM THE BEGINNING THAT ITS DIRECTOR HAS APPEARED IN PERSON BEFORE THE AO AND HAS FILED ALL THE DETAILS OF ITS ACCOUNTS NECESSARY FOR THE COMPLETION OF THE ASSESSMENTS FOR BOTH THE ASSESSMENT YEARS. THERE W AS A CHANGE IN THE IT(SS)A NO.36 AND 37/AHD/2011 -3- ASSESSING OFFICER AND THIS FACT COULD NOT CONTROVER TED ON BEHALF OF THE REVENUE. THERE SEEMS TO BE SOME COMMUNICATION GAP BETWEEN THE PARTIES AND IN THE FACTS OF THE CASE, WE ARE OF THE CONSIDE RED VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO PLEAD ITS CASE BEF ORE THE AO, AND ACCORDINGLY, THE ASSESSMENTS FOR BOTH THE ASSESSMEN T YEARS 2006-2007 AND 2007-2008 ARE SET ASIDE AND RESTORED TO THE FILE OF THE AO WITH DIRECTION TO FRAME A DE NOVO ASSESSMENT ORDER FOR BOTH THE ASSESSMENT YEARS, IN ACCORDANCE WITH LAW, AFTER PROVIDING REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FULLY CO OPERATE WITH THE DEPARTMENT IN THE MATTER OF FINALIZATION OF ITS ASS ESSMENTS, WE DIRECT ACCORDINGLY. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD