M/s. Anil Dyechem Industries Pvt. Ltd.,, Ahmedabad v. The ACIT., (OSD) Range-1,, Ahmedabad

ITA 2675/AHD/2014 | 2006-2007
Pronouncement Date: 16-11-2017 | Result: Allowed

Appeal Details

RSA Number 267520514 RSA 2014
Assessee PAN AABCA7881K
Bench Ahmedabad
Appeal Number ITA 2675/AHD/2014
Duration Of Justice 3 year(s) 1 month(s) 9 day(s)
Appellant M/s. Anil Dyechem Industries Pvt. Ltd.,, Ahmedabad
Respondent The ACIT., (OSD) Range-1,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 16-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted A
Tribunal Order Date 16-11-2017
Assessment Year 2006-2007
Appeal Filed On 07-10-2014
Judgment Text
ITA NO. 2675 /AHD/201 4 A.Y. 20 06 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI KUL BHARAT JUDICIAL MEMBER AND SHRI MANISH BORAD ACCOUNTANT MEMBER ITA NO. 2 6 75 /AHD/201 4 ASSESSMENT YEAR: 20 06 - 07 ANIL DYECHEM INDUSTRIES PVT. LTD. VS. ASSTT. COMMISS I O NER OF INCOME TAX C/O. 808 SHI L P BUILDING (OSD) RANGE - 1 AHMEDABAD. C.G. ROAD NAVRANGPURA AHMEDABAD. [PAN: A ABCA 7881 K ] (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI M.K. PATEL A.R. RE SPONDENT BY : SHRI T. SHANKAR SR. D.R. DATE OF HEARING : 1 5 . 11 .201 7 DATE OF PRONOUNCEMENT : 16 .11 .201 7 O R D E R PER KUL BHARAT J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST ORDER OF LEARNED CIT(A) - II AHMEDABAD DATED 07.08.2014 PERTAINING TO ASSESS MENT YEAR 20 06 - 07 . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : - 1. THAT ON FACTS AND IN LAW THE LEARNED COMMISSION E R OF INCOME T AX (APPEALS) HAS GRIEVOUSLY ERRED IN NOT GRANTING REASONABLE OPPORTUNITY OF BEING HEARD AND DISPOSING THE APPE AL EX - PARTE. 2. THAT ON FACTS AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE GRANTED ADJOURNMENT AS P R AY E D FOR AND IN INTEREST OF JUSTICE OUGHT TO HAVE DECIDED THE APPEAL AFTER HEARING THE ASSESSEE. 3. THAT ON FACTS AND IN L AW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS GRIEVOUSLY ERRED IN CONFIRMING THE LEVY OF PENALTY U/S 271(1)(C) OF TH E ACT OF RS.9 37 053/ - . 4. THAT ON FACTS AND IN LAW THE ENTIRE PENALTY OUGHT TO HAVE BEEN DELETED AS PRAY E D FOR AS THER E IS NE ITHER CONCEALMENT OF INCOME NOR FURNISHING OF INACCURATE PARTICULARS OF INCOME BY THE APPELLANT. 5. THE APPELLANT CRAVES LEAVE TO ADD ALTER AMEND ANY GROUND OF APPE A L. ITA NO. 2675 /AHD/201 4 A.Y. 20 06 - 07 PAGE 2 OF 2 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASS ED IN THE ABSENCE OF THE A SSESSEE . LD . CIT ( A ) HAD REJECTED THE REQUEST FOR ADJOURNMENT . THEREFORE HE SUBMITTED THAT THERE WAS RE ASONABLE CAUSE F OR NOT ATTENDING THE HEARING. HE SUBMITTED THAT AN OPPORTUNITY BE GIVEN TO THE ASS E SS E E FOR REPRESE NTING THE CASE. 4. LD. DEPARTMENTAL REPRESENTATIVE OPPOSED THIS SUBMISSION OF THE LEARNED COUNSEL FOR TH E ASSESSEE AND SUBMITTED THAT THE LD . CIT ( A ) IN PARA 4 HAS RECORDED THAT SUFFICIENT OPPORTUNITY WAS GIVEN. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING TOTALITY OF THE FACT S AND SUBMISSION S OF THE ASSESS EE WE DEEM IT PROPER IN THE INTEREST OF JUSTICE TO RESTORE THE GROUNDS OF APPEAL TO THE FILE OF LD. CIT(A) TO DECIDE THE ISSUE AFRESH. IMPUGNED ORDER I S SET ASIDE. G ROUNDS RAISED IN THIS APP E AL ARE ALLOWED FOR STATISTICAL PURPOSES . 6 . IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. OR DER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF NOVEMBER 2017 . SD/ - SD/ - MANISH BORAD KUL BHARAT ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER ) AHMEDABAD THE 16 TH DAY OF NOVEMBER 2017 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) C IT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES AHMEDABAD