VISION INFRACON (INDIA) PVT LTD,RAJKOT vs. ITO, WARD-1(2)(5), RAJKOT, RAJKOT
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Income Tax Appellate Tribunal, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER
Before: DR. ARJUN LAL SAINI
आयकरअपीलीयअिधकरण,राजकोट�ायपीठ,राजकोट। आयकरअपीलीयअिधकरण राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं आयकरअपीलसं/.ITA No.458/RJT/2025 िनधा�रणवष� िनधा�रणवष� /Assessment Year: 2011-12 Vision Infracon (India) Pvt. Ltd. Vision Infracon (India) Pvt. Ltd. ITO, Ward – 1(2)(5), 130, Golden Plaza, Opp. J P Tower, 130, Golden Plaza, Opp. J P Tower, Vs. Aayakar Bhavan, Race Course Ring Aayakar Bhavan, Race Course Ring Tagore Road, 360001 Road, Rajkot – 360001 PAN :AACCV6558K (अपीलाथ�/assessee) : (��यथ�/Respondent) िनधा�रतीक�ओरसे/Assessee by Assessee by : Shri Mehul Ranpura,Ld.AR राज�वक�ओरसे/Revenue by Revenue by : Shri Abhimanyu Singh Yadav, Ld. d. Sr. DR सुनवाईक�तारीख/Date of Hearing Date of Hearing : 01/09/2025 घोषणाक�तारीख/Date of Pronouncement Date of Pronouncement : 11/09/2025 ORDER Per, Dr. Arjun Lal Saini, A Arjun Lal Saini, AM:
The present appeal has been filed by the Assessee, against the order The present appeal has been filed by the Assessee, against the order The present appeal has been filed by the Assessee, against the order passed by the Learned Commi passed by the Learned Commissioner of Income Tax (Appeal), ssioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 06.06.2025 arising in the matter of assessment order passed u/s.147 of the arising in the matter of assessment order passed u/s.147 of the arising in the matter of assessment order passed u/s.147 of the Income Tax Act, 1961 (here Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the after referred to as “the Act”) relevant to the Assessment Year 2011-12.
2.At the outset itself, the ld. Counsel for the assessee 2.At the outset itself, the ld. Counsel for the assessee assailed the impugn assailed the impugned order by contending that the assessee could not represent his case before Ld. order by contending that the assessee could not represent his case before Ld. order by contending that the assessee could not represent his case before Ld.
ITA No. 458/RJT/2025 (AY 2011-12) Vision Infracon Pvt. Ltd.
CIT(A) and the order being an ex CIT(A) and the order being an ex-parte order, stood vitiated on account of parte order, stood vitiated on account of violation of principle of natural justice. violation of principle of natural justice. The Ld. Counsel for the assessee Ld. Counsel for the assessee submitted that quantum appeal of the assessee is pending before the Ld. CIT(A). submitted that quantum appeal of the assessee is pending before the Ld. CIT(A). submitted that quantum appeal of the assessee is pending before the Ld. CIT(A). Therefore, this penalty appeal of the assessee may be remitte herefore, this penalty appeal of the assessee may be remitted back to the file of d back to the file of the Ld. CIT(A) for fresh adjudication, as per the for fresh adjudication, as per the outcome of the quantum appeal quantum appeal Therefore, the Ld. CIT(A) for the assessee contended that in the interest of Therefore, the Ld. CIT(A) for the assessee contended that in the interest of Therefore, the Ld. CIT(A) for the assessee contended that in the interest of justice, this penalty appeal may also be resorted back to the file of Ld. CIT(A) justice, this penalty appeal may also be resorted back to the file of Ld. CIT(A) justice, this penalty appeal may also be resorted back to the file of Ld. CIT(A) for fresh adjudication as per outcome of quantum appeal of the assessee. for fresh adjudication as per outcome of quantum appeal of the assessee for fresh adjudication as per outcome of quantum appeal of the assessee
On the other hand, the ld. DR for the Revenue debarred from objecting the he ld. DR for the Revenue debarred from objecting the he ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel.
I have heard both the parties and carefully gone through the submission put have heard both the parties and carefully gone through the submission put have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case forth on behalf of the assessee along with the documents furnished and the case forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the laws relied upon, and perused the fact of the case including the findings of the laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. materials brought on record. Considering the above facts, Considering the above facts, I note that since the quantum appeal of the assessee is pending before the Ld. note that since the quantum appeal of the assessee is pending before the Ld. note that since the quantum appeal of the assessee is pending before the Ld. CIT(A), therefore, I remit this penalty appeal to the file of the Ld. CIT(A) with CIT(A), therefore, I remit this penalty appeal to the file of the Ld. CIT(A) with CIT(A), therefore, I remit this penalty appeal to the file of the Ld. CIT(A) with the direction to adjudicate this pena the direction to adjudicate this penalty appeal as per the outcome of the lty appeal as per the outcome of the quantum appeal of the assessee. quantum appeal of the assessee. Therefore, without delving much deeper into without delving much deeper into the merits of the case, in the interest of justice, the merits of the case, in the interest of justice, I restore the matter back to the restore the matter back to the file of Ld. CIT(A)for de novo de novo adjudication and pass a speaking order after adjudication and pass a speaking order after
ITA No. 458/RJT/2025 (AY 2011-12) Vision Infracon Pvt. Ltd.
affording sufficient opportunity of being heard to the assessee, who in turn, is affording sufficient opportunity of being heard to the assessee, who in turn, is affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, also directed to contest his stand forthwith. Therefore, I deem it fit and proper to deem it fit and proper to set aside the order of the ld. CIT(A) and re set aside the order of the ld. CIT(A) and remit the matter back to the file of the mit the matter back to the file of the Ld. CIT(A)to adjudicate the penalty appeal as per the outcome of the quantum to adjudicate the penalty appeal as per the outcome of the quantum to adjudicate the penalty appeal as per the outcome of the quantum appeal. For statistical purposes, the appeal of the assessee is treated as allowed appeal. For statistical purposes, the appeal of the assessee is treated as allowed appeal. For statistical purposes, the appeal of the assessee is treated as allowed
In the result, the appeal of the assessee is allowed for statistical purposes. In the result, the appeal of the assessee is allowed for statistical purposes. In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on Order is pronounced in the open court on 11/09/2025.
Sd/- (DR.A.L. SAINI) SAINI) ACCOUNTANT M CCOUNTANT MEMBER राजकोट/Rajkot (True Copy) िदनांक/ Date: 11/09/2025 Copy of the order forwarded to : The assessee The Respondent CIT The CIT(A) DR, ITAT, RAJKOT Guard File /True copy/ By order
Assistant Registrar/Sr. PS/PS Assistant Registrar/Sr. PS/PS ITAT, Rajkot
