Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “ A ” BENCH, AHMEDABAD
Before: SHRI S.S. GODARA & SHRI PRADIP KUMAR KEDIA
आदेश / O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal filed at the instance of the assessee is against the order of the Commissioner of Income Tax(Appeals)-II, Ahmedabad [CIT(A) in short] dated 07/08/2014 in the matter of assessment order under s.143(3) r.w.s.254 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 18/09/2012 relevant to Assessment Year (AY) 2004-05.
ITA No. 2947/Ahd/2014 M/s.Anil Dyechem Inds. vs. DCIT (OSD) Asst.Year – 2004-05 - 2 -
The grounds of appeal raised by the Assessee read as under:-
1) That on facts and in law the learned Commissioner of Income tax (Appeals) has grievously erred in not granting reasonable opportunity of being heard and disposing the appeal ex-parte.
2) That on facts and in law, the learned CIT(A) has grievously erred in dismissing the appeal as belated and not admitted, without granting opportunity to appellant.
With the assistance of the Ld.AR for the assessee, we find that the CIT(A) has dismissed the appeal before it for want of prosecution and non-attendance. It was also found by the CIT(A) that the appeal has been belatedly filed by 30 days for which sufficient cause was not shown. The CIT(A) accordingly refused to admit the appeal and consequently dismissed the appeal of the assessee in limine. We note the plea of the assessee as that some error has occurred in mentioning the date of service of the assessment order referred to in the appeal memo before the CIT(A) which is, in fact, the date of the assessment order. It is the contention of the assessee that the service of assessment order was made to the assessee subsequently and therefore there is no real delay in preferring appeal before the CIT(A). Similarly, we observe that the appeal of the assessee has not been disposed of on merits and rejected at threshold by
ITA No. 2947/Ahd/2014 M/s.Anil Dyechem Inds. vs. DCIT (OSD) Asst.Year – 2004-05 - 3 - refusing to condone the alleged delay in filing the appeal before the CIT(A).
Considering the totality of the circumstances, we feel that it would be just and reasonable to grant one more opportunity to the assessee to seek redressal before the CIT(A) and to explain the delay in filing the appeal before him if any and the merits of the case. We accordingly set aside the order of the CIT(A) and restore the same to the file of the CIT(A) for fresh adjudication. It shall be open to the CIT(A) to re- examine the contentions of the assessee on all facets of the appeal without any fetters and take a view in accordance with law. With these directions, the matter is remanded back to the file of the CIT(A).
In the result, appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 29/ 11 /2017
Sd/- Sd/- (एस.एस.गोदारा) (�द�प कुमार के�डया) �या�यक सद�य लेखा सद�य ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 29/ 11 /2017 ट�.सी.नायर, व.�न.स./T.C. NAIR, Sr. PS
ITA No. 2947/Ahd/2014 M/s.Anil Dyechem Inds. vs. DCIT (OSD) Asst.Year – 2004-05 - 4 -
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-II, Ahmedabad �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation .. 28.11.17(dictation-pad 4- pages attached at the end of this appeal-file) 2. Date on which the typed draft is placed before the Dictating Member …29.11.17 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S…………….. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S…….29.11.17 7. Date on which the file goes to the Bench Clerk…………………29.11.17 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………