21st Century Professional Pvt. Ltd, Indore V. ITO Ward 2 (1), Indore

ITSSA 44/Ind/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2775 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA
• Assessee Lawyers: S S SHEETAL
• Keywords: Principle of natural justice

Judgement Text

[IT(SS)A NO.43/IND/2018] [21 ST CENTURY PROFESSIONAL PVT. LTD., INDORE] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A NO.44/IND/2018 ASSESSMENT YEAR: 2012-13 21 ST CENTURY PRO FESSIONAL PVT. LTD. 4 TH FLOOR, C-21 MALL, PLOT NO.94- 194 & 300-303 SCHNO.54,PU-4 A.B. ROAD, VIJAY NAGAR INDORE / VS. ITO WARD - 2(1) INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AAACZ0552F APPELLANT BY SHRI S.S. SHEETAL, A.R. RESPONDENT BY SMT. ASHISH G UPTA, D.R. DATE OF HEARING: 25.02.2019 DATE OF PRONOUNCEMENT: 27.02.2019 / O R D E R PER V. DURGA RAO, J.M: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF THE CIT(A)-II, INDORE DATED 26.12.2017 FOR THE A.Y. 2012-13. [IT(SS)A NO.43/IND/2018] [21 ST CENTURY PROFESSIONAL PVT. LTD., INDORE] 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE WAS NOT ABLE TO APPEAR BEFORE THE LD. CIT(A) ON THE GROUND TH AT HE HAS A DIFFERENCE WITH THE COUNSEL AND THE COUNSEL HAS N OT APPEARED AND SUBMITTED THAT HE IS READY TO APPEAR BEFORE THE LD. CIT(A) AND PRAYED THAT ONE MORE OPPORTUNITY M AY BE GIVEN TO THE ASSESSEE. 3. LD. D.R. HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIALS AVAILABLE ON RECORDS. WE FIND THAT IN THIS CAS E ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE ON ACCOUNT OF PRINCIPLES OF NATURAL JUSTICE. WE THEREFOR E, SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) AND DIRECT T HE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER BEING GIVEN REASONABLE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. WE ALSO FURTHER DIRECT THE ASSESSEE THAT ONCE [IT(SS)A NO.43/IND/2018] [21 ST CENTURY PROFESSIONAL PVT. LTD., INDORE] 3 DATE OF HEARING IS GIVEN BY THE LD. CIT(A), THE ASSESS EE HAS TO FILE ALL THE RELEVANT DETAILS AND COOPERATE WITH THE LD. CIT(A). ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27 . 02.2019. SD/- (MANISH BORAD) SD/- (V. DURGA RAO) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 27/02/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE