Appeal details
Counselvise Citation
[2018] 122 COUNSELVISE.COM (IT) 3694 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
18-04-2018
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
A
Assessment Year
2009-2010
Appeal Filed On
07-09-2017
Judgement Text
IT(SS)A NOS.400,401,402 & 399/AHD/2017 AYS: 2008-09, 2007-08 & 2009-10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] IT(SS)A NOS.400, 401, 402/AHD/2017 ASSESSMENT YEARS: 2008-09, 2007-08, 2009-10 GUJARAT SYSCOM TECHNOLOGIES (P) LTD., ..................APPELLANT 1 ST FLOOR, CAMBAY GRAND, NEAR PERD CENTRE, THALTEJ, AHMEDABAD 380 054. [PAN : AAACG 7543 F] VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD. ............................RESPONDENT IT(SS)A NO.399/AHD/2017 ASSESSMENT YEAR: 2009-10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD. ..................APPELLANT VS. GUJARAT SYSCOM TECHNOLOGIES (P) LTD., ............................RESPONDENT 1 ST FLOOR, CAMBAY GRAND, NEAR PERD CENTRE, THALTEJ, AHMEDABAD 380 054. [PAN : AAACG 7543 F] APPEARANCES BY RAVI SOMANI FOR THE ASSESSEE KEYUR PATEL FOR THE REVENUE HEARING CONCLUDED ON: 13.04.2018 ORDER PRONOUNCED ON : 18.04.2018 O R D E R PER PRAMOD KUMAR, AM: 1. ALL THESE APPEALS FILED BY THE ASSESSEE AND REVE NUE ARE DIRECTED AGAINST CONSOLIDATED ORDER DATED 22.05.2017 AND SEPARATE OR DER DATED 06.06.2017 PASSED BY THE LEARNED CIT(A) FOR THE ASSESSMENT YEARS 2008-09 , 2007-08 & 2009-10 RESPECTIVELY. IT(SS)A NOS.400,401,402 & 399/AHD/2017 AYS: 2008-09, 2007-08 & 2009-10 PAGE 2 OF 3 2. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, IT WAS NOTICED THAT THE LD. CIT(A) HAS DISPOSED OF THE MATTER EX-PARTE. IT WAS THEREFORE PUT TO THE PARTIES WHETHER THE MATTER CAN BE REMITTED TO THE FILE OF T HE LEARNED CIT(A) WITH THE DIRECTIONS FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING T O THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY O PPOSED THIS PROPOSITION AND SUBMITTED THAT NON-COMPLIANCE OF THE ASSESSEE BEFOR E THE LEANED CIT(A) SHOULD NOT BE INCENTIVISED BY GIVING THE ASSESSEE YET ANOTHER OPP ORTUNITY OF HEARING. IT WAS POINTED OUT THAT THE ASSESSEE WAS GIVEN SEVERAL OPPORTUNITI ES OF HEARING BY THE LEARNED CIT(A) AND YET THEY HAVE NOT AVAILED THE SAME. LEARNED DE PARTMENTAL REPRESENTATIVE HAS THUS RAISED THIS PRELIMINARY OBJECTION TO OUR SUGGE STION. 4. LEARNED COUNSEL FOR THE ASSESSEE, ON THE OTHER H AND, SUBMITTED THAT THE MATER MAY INDEED BE REMITTED BACK TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LEARNED CIT(A). IT WAS SUBMITTED THAT GIVEN AN OPPORTUNITY , LEARNED COUNSEL UNDERTAKES TO STRICTLY COMPLY WITH THE REQUISITIONS MADE AND THE DATES FIXED FOR HEARING BY THE LEARNED CIT(A) AND WILL FULLY CO-OPERATE IN EXPEDITIOUS DIS POSAL OF APPEALS ON MERITS. IT WAS ALSO POINTED OUT THAT ONE OF THE DIRECTORS OF THE ASSESS EE COMPANY I.E. DIVAKAR SINGH WAS BEHIND THE BARS IN 2015 AND THE ASSESSEE COMPANY WA S SEARCHED BY LAW ENFORCEMENT AGENCY INCLUDING CID AND THUS CLEARLY THE ASSESSEE COMPANY WAS TRAVERSING THROUGH VERY UNUSUAL AND UNFORTUNATE PHASE. OUR ATTENTION WAS ALSO INVITED TO THE AFFIDAVIT FILED BY THE ASSESSEE SETTING OUT CIRCUMSTANCES IN WHICH THE ASSESSEE COMPANY COULD NOT BE REPRESENTED BEFORE THE LEARNED CIT(A). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. IN OUR CONSIDERED VIEW AND PARTICULARLY IN THE LIGHT OF TH E PROBLEMS THAT THE ASSESSEE COMPANY WAS TRAVERSING THROUGH AND THE UNDERTAKING NOW GIVE N BY THE LEARNED COUNSEL FOR THE ASSESSEE, IT WILL BE APPROPRIATE TO REMIT THE MATTE R TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE IN ACCORDANCE WITH LAW AND BY WAY OF A SPEAKING ORDER. WE ALSO MAKE IT CLEAR THAT IN CASE THE ASSESSEE DOES NOT CO-OPERATE IN EXPEDITIOUS DIS POSAL OF THESE APPEALS, THE LEARNED CIT(A) WILL INDEED BE AT LIBERTY TO TAKE SUCH ACTIO N AS HE DEEMS FIT AND WITHOUT PREJUDICE IT(SS)A NOS.400,401,402 & 399/AHD/2017 AYS: 2008-09, 2007-08 & 2009-10 PAGE 3 OF 3 TO THE SAME, DISPOSE OF THE MATTER EXPEDITIOUSLY ON THE BASIS OF MATERIAL ON RECORD. WITH THESE OBSERVATIONS, ALL THESE APPEALS STAND RE STORED TO THE FILE OF LEARNED CIT(A). 6. IN THE RESULT, APPEALS FILED BY THE ASSESSEE AND APPEAL FILED BY THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN TH E OPEN COURT TODAY ON THE 18 TH APRIL, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 18 TH APRIL, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD
Mehul