Dy. Commissioner of Income Tax, Cir-1(1)(2), Surat V. Goldi Green Technologies Pvt. Ltd., Surat

MA 05/SRT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0010 (ITAT-SURAT)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 03-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Keywords: Set aside
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO. 05/SRT/2020 IN ITA NO. 320/SRT/2019 (AY 2012-13) ( VIRTUAL HEARING IN VIRTUAL COURT) DCIT CIRCLE - 1 (1)(2), AAYAKAR BHAWAN, MAJURA GATE, SURAT VS GOLDI GREEN TECHNOLOGIES, PVT LTD. 278, PAJWA FALI, GREEN LINES, KATARGAM, SURAT PAN : AAECG 1248 F APPELLANT RESPONDEDNT ASSESSEE BY NONE REVENUE BY MS ANUPMA SINGLA SR DR DATE OF HEARING 18 - 12 - 2020 DATE OF PRONOUNCEMENT 18 - 12 - 2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY REVENUE FOR SEEKING CLARIFICATION ABOUT THE ORDER DATED 15/07/2019 PASSED BY TRIBUNAL. THE LD. SR. DR FOR THE REVENUE SUBMITS THAT PARA 4 OF THE ORDER WHEREIN THE MATTER WAS RESTORE BACK TO THE LOWER AUTHORITIES. THE LD. SR DR FOR THE REVENUE ALSO INVITED OUR ATTENTION ON PARA -4 OF THE ORDER WHEREIN THE TRIBUNAL RECORDED; THUS, IN THE INTEREST OF JUSTICE WE SET ASIDE THIS MATTER TO THE FILE OF AO TO DECIDE AFRESH AFTER CONSIDERING ALL THE DETAILS WHICH HAVE BEEN SUBMITTED BY THE APPELLANT AND WHATEVER DOCUMENTS TO BE SUBMITTED BY THE APPELLANT IN THE INTEREST OF JUSTICE AND THEREAFTER LD. CIT(A) WILL DECIDE THE MATTER AFRESH . ON THE BASIS OF AFORESAID OBSERVATION, THE LD. DR FOR THE REVENUE PRAYED TO PASS NECESSARY ORDER. 2. NOTICE OF THIS MA WAS SENT TO THE ASSESSEE, WHICH IS DULY SERVED, HOWEVER, NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED WHEN THE CASE WAS TAKEN UP FOR HEARING. THEREFORE, WE PROCEEDED TO DECIDE THE MA NO. 5/SRT/2019 IN ITA NO.320/SRT/2019 GOLDI GREEN TECHNOLOGIES PVT LTD . 2 APPLICATION BY CONSIDERING THE SUBMISSIONS OF LD. DR FOR THE REVENUE. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR FOR THE REVENUE AND ALSO PERUSED THE CONTENTS OF THE ORDER OF LD. CIT(A) AND RECORD OF THE MAIN APPEAL. WE FIND THAT THE LD. CIT(A) DURING THE HEARING BEFORE HIM PROCEEDED EX-PARTE PROCEEDING AS NOTED IN PARA 8.4 OF THE IMPUGNED ORDER AND CONFIRMED THE ADDITIONS UNDER SECTION 68 OF THE ACT. 3. IN VIEW OF THE ABOVE OBSERVATION WE DIRECT THAT OPERATING PART OF PARA 4 OF THE ORDER DATED 15.07.209 BE READ AS UNDER: THUS, IN THE INTEREST OF JUSTICE WE SET ASIDE THIS MATTER TO THE FILE OF CIT(A) TO DECIDE AFRESH AFTER CONSIDERING ALL THE DETAILS WHICH HAVE BEEN SUBMITTED BY THE APPELLANT AND WHATEVER DOCUMENTS TO BE SUBMITTED BY THE APPELLANT IN THE INTEREST OF JUSTICE AND THEREAFTER LD. CIT(A) WILL DECIDE THE MATTER AFRESH. 4. RESULTANTLY THE MA FILED BY THE REVENUE IS ALLOWED. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 18 TH DECEMBER 2020 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 18/12/2020 SELF (PS) COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, ITAT, SURAT