M/S GIRNAR COMPLEX,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-2, RAJKOT-GUJARAT

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ITA 515/RJT/2014Status: DisposedITAT Rajkot31 January 2018AY 1994-952 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) for fresh adjudication on merits after giving one more opportunity of hearing to the assessee. The assessee was directed to proactively approach the CIT(A) within 30 days.

What were the facts?

The assessee's appeals against assessment and penalty orders for AY 1994-95 were ex parte as the assessee did not appear before the CIT(A). The assessee's counsel sought one more opportunity to appear and cooperate with the CIT(A).

What were the issues?

Whether the ex parte orders passed by the CIT(A) should be set aside and the matter remanded for fresh adjudication on merits, considering the old assessment year.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Heard together (2 matters)

ITA Nos 515/Rjt/14
ITA No 267/Rjt/17

Read from the judgment's own cause title. This page is filed under one of them.

Per Pramod Kumar, AM: 1. These two appeals pertain to the same assessee, arise on common set of facts and were heard together. As a matter of convenience, therefore, both of these appeals are being disposed of by this common order. The orders impugned in these appeals are (i) order dated 12th August 2014, in the matter of assessment under section 143(3) r.w.s. 254 of the Income Tax Act, 1961 for the assessment year 1994-95; and (ii) order dated 27th April 2015, in the matter of penalty under section 271(1)(c) for the assessment year 1994-95.

2.

During the course of hearing of these appeals, it was noticed that the orders passed by the CIT(A) are ex parte orders, as the assessee did not appear before him despite the fact that the notices were duly served on the assessee. When it was pointed out to the learned counsel

ITA Nos 515/Rjt/14 and 267/Rjt/17 Assessment year: 1994-95 Page 2 of 2

for the assessee, he offered his apologies and submitted that given one more opportunity, he will duly appear before the learned CIT(A) and ensure that the appeals are disposed off expeditiously on merits, that the requisitions of the appellate authority will be duly complied with and that he will ensure due and proper assistance to the CIT(A). He thus prayed that the matter be restored to the file of the CIT(A) for fresh adjudication on merits, after giving one more opportunity of hearing to the assessee

3.

Learned Departmental Representative did not oppose the matter being restored to the file of the CIT(A) for fresh adjudication on merits.

4.

In the light of the above discussions, we are of the considered view that it will be fit and proper to remit the matter to the file of the CIT(A) for fresh adjudication on merits, after giving one more opportunity of hearing to the assessee. We order so. However, considering that the assessment year involved is a very old assessment year, we deem it fit and proper to direct the assessee to approach the CIT(A) on his own, within 30 days of receiving this order, for ascertaining the date of remanded hearing- in case he does not receive any notices of hearing by that time, and to fully cooperate with the CIT(A) in ensuring that these remanded proceedings are completed at the earliest possible. Any lapses on the part of the assessee in complying with these directions, or resorting to any dilatory tactics, will give the CIT(A) liberty to decide the matter on the basis of material on record. With these directions, the matter stands restored to the file of the CIT(A) for fresh adjudication.

5.

In the result, the appeals are allowed for the statistical purposes in the terms indicated above. Pronounced in the open court today on the 31st day of January, 2018. Sd/- Sd/- Rajpal Yadav Pramod Kumar (Accountant Member) (Judicial Member) Dated the 31st day of January, 2018 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar Income Tax Appellate Tribunal Rajkot bench, Rajkot 1. Date of taking dictation: word processed by Hon’ble AM on his laptop on 31.01.2018.......................... 2. Date of typing & draft order placed before the Dictating Member: .... 31.01.2018................. 3. Date on which the approved draft comes to the Sr. P.S./P.S.: ... 31.01.2018.......................... 4. Dt. on which the fair order is placed before the Dictating Member for Pronouncement:. 31.1.2018 5. Date on which the file goes to the Bench Clerk: .... 31.01.2018....................... 6. Date on which the file goes to the Head Clerk: ..…………………... 7. The dt. on which the file goes to the Astt. Registrar for signature on the order: ......................... 8. Date of despatch of the Order: .........................

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