The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad V. Ruchi Nirman Pvt. Ltd., Ahmedabad

MA 316/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4609 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Assessment record
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER THE DY . CIT CIRCLE - 3(1)(2), AHMEDABAD (APPELLANT) VS RUCHI NIRMAN PVT. LTD. A - 301, PUSHPVAN APPT. NR. I.O.C PETROL PUMP, BODAKDEV, AHMEDABAD PAN: AADCR7832B (RESPONDENT) REVENUE BY : S H RI N.K. GOEL , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 20 - 09 - 2 019 DATE OF PRONOUNCEMENT : 14 - 11 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION ARISES OUT OF ITAT ORDER VIDE ITA NO. 491/AHD/2017 ORDER DATED 12 - 04 - 2018. 2. THE INSTANT MISCELLANEOUS A PPLICATION IS FILED BY THE REVENUE AGAINST THE DECISION OF ITAT VIDE ITA NO. 491/AHD/2017 DATED 12 TH APRIL , 2018 AGAINST RESTORING THE CASE BACK TO THE ORDER OF CIT(A) AFTER REFERRING THE M.A. NO. 316/AHD/2018 (I N I T A NO . 491 / A HD/20 17 ) A SS ESSMENT YEAR 2012 - 13 M.A. NO. 316/AHD/2018 (IN I.T.A NO. 491 /AHD/20 17 ) A.Y. 2012 - 13 PAGE NO DY. CIT VS. RUCHI NIRMAN P. LTD. 2 DECISION OF HON BLE HIGH COURT IN THE CASE OF ASHOKJI CHANDUBHAI THAKUR IN TAX APPEAL NO. 710 TO 714 AND 717 OF 2018 DATED 26 TH JUNE, 2018. IN THE MISCELLANEOUS APPLICATION, THE REVENUE HAS POINTED OUT TO ADJUDICATE THE APPEAL OF THE ASSESSEE ON MERIT INSTEAD OF RESTORING BACK TO THE ORDER TO CIT(A). 3. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. IN THIS CASE, THE LD. CIT(A) HAS ADJUDICATED T HE APPEA L OF THE ASSESSEE EX - PARTE AS ASSESSEE HAS NOT ATTENDED THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE REITERATING THE FACTS REPORTED BY THE ASSESSING OFFICER. THE REVENUE HAS REFERRED THE DECISI ON OF HON BLE JURISDICTION HIGH COURT IN THE CASE OF ASHOKJI CHANDUBHAI THAKUR , WE CONSIDER THAT IN THE REFERRED CASE , THE LD. CIT(A) HAS ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERIT. HOWEVER, IN THE CASE OF THE ASSESSEE , THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE BY REITERATING THE FACTS REPORTED BY THE ASSESSING OFF ICER. THEREFORE, WE CONSIDER THAT ACCORDING TO PROVISION OF SECTION 250(6) THAT THE APPELLATE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY MUST BE IN WRITING AND STATE THE POINTS FOR D ETERMINATION, THE DECISION THEREON AND REASON FOR THE DECISION. THE PROVISION S OF SECTION 250(6) ARE IN THE NATURE OF INSTRUCTIONS TO THE APPELLATE AUTHORITY AND EMPHASIZING THAT THE ORDER DISPOSING OF THE APPEAL SHALL BE A SPEAKING OR DER. THE ASSESSEE H AS ATTENDED THE ASSESSMENT PROCEEDINGS BEFORE THE ASSESSING OFFICER AND ASSESSMENT ORDER WAS PASSED U/S. 143(3) OF THE ACT, HOWEVER, THE LD. CIT(A) HAS NOT REFERRED THE MATERIAL AVAILABLE IN THE ASSESSMENT RECORD BEFORE ADJUDICATING THE APPEAL OF THE ASSES SEE, THEREFORE, IN VIEW OF THE PROVISION OF SECTION 250(6) OF THE ACT, WE DO NOT FIND ANY M.A. NO. 316/AHD/2018 (IN I.T.A NO. 491 /AHD/20 17 ) A.Y. 2012 - 13 PAGE NO DY. CIT VS. RUCHI NIRMAN P. LTD. 3 SUBSTANCE IN THE MISCELLANEOUS APPLICATION OF THE REVENUE AND THE SAME IS REJECTED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE R EVENUE IS DISMISSED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 14 - 11 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 14 /11 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,