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

ITA 2947/AHD/2014 | 2004-2005
Pronouncement Date: 29-11-2017 | Result: Allowed

Appeal Details

RSA Number 294720514 RSA 2014
Assessee PAN AABCA7881K
Bench Ahmedabad
Appeal Number ITA 2947/AHD/2014
Duration Of Justice 3 year(s) 22 day(s)
Appellant M/s. Anil Dyechem Industries Pvt. Ltd.,, Ahmedabad
Respondent The Dy.CIT., (OSD) Range-1,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted A
Tribunal Order Date 29-11-2017
Assessment Year 2004-2005
Appeal Filed On 07-11-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD .. BEFORE SHRI S.S. GODARA JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER ./ I.T.A. NO.2947/AHD/2014 ( / ASSESSMENT YEAR : 2004-05 M/S.ANIL DYECHEM INDUSTRIES PVT.LTD. 5 TH FLOOR SURYARATH BUILDING PANCHVATI AHMEDABAD- 380006 / VS. THE DCIT (OSD) RANGE-1 AHMEDABAD $ ./ ./ PAN/GIR NO. : AABCA 7881 K ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : SHRI M.K.PATEL AR ($'*) / RESPONDENT BY : SHRI ADITYA SHUKLA DR + *- / DATE OF HEARING 10/11/2017 ./0*- / DATE OF PRONOUNCEMENT 29 / 11 /2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL FILED AT THE INSTANCE OF THE A SSESSEE 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 196 1 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 18/09/2012 RELEVAN T TO ASSESSMENT YEAR (AY) 2004-05. ITA NO. 2947/AH D/2014 M/S.ANIL DYECHEM INDS. VS. DCIT (OSD) ASST.YEAR 2004-05 - 2 - 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE R EAD AS UNDER:- 1) THAT ON FACTS AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS GRIEVOUSLY ERRED IN NOT GRANTING REAS ONABLE OPPORTUNITY OF BEING HEARD AND DISPOSING THE APPEAL EX-PARTE. 2) THAT ON FACTS AND IN LAW THE LEARNED CIT(A) HAS G RIEVOUSLY ERRED IN DISMISSING THE APPEAL AS BELATED AND NOT A DMITTED WITHOUT GRANTING OPPORTUNITY TO APPELLANT. 3. WITH THE ASSISTANCE OF THE LD.AR FOR THE ASSESSE E 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) TH AT THE APPEAL HAS BEEN BELATEDLY FILED BY 30 DAYS FOR WHICH SUFFICIENT CA USE 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 MENTION ING THE DATE OF SERVICE OF THE ASSESSMENT ORDER REFERRED TO IN THE APPEAL M EMO 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 W AS MADE TO THE ASSESSEE SUBSEQUENTLY AND THEREFORE THERE IS NO REA L DELAY IN PREFERRING APPEAL BEFORE THE CIT(A). SIMILARLY WE OBSERVE TH AT THE APPEAL OF THE ASSESSEE HAS NOT BEEN DISPOSED OF ON MERITS AND REJ ECTED AT THRESHOLD BY ITA NO. 2947/AH D/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). 4. CONSIDERING THE TOTALITY OF THE CIRCUMSTANCES W E FEEL THAT IT WOULD BE JUST AND REASONABLE TO GRANT ONE MORE OPPORTUNIT Y TO THE ASSESSEE TO SEEK REDRESSAL BEFORE THE CIT(A) AND TO EXPLAIN TH E DELAY IN FILING THE APPEAL BEFORE HIM IF ANY AND THE MERITS OF THE CAS E. 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 T O THE CIT(A) TO RE- EXAMINE THE CONTENTIONS OF THE ASSESSEE ON ALL FACE TS OF THE APPEAL WITHOUT ANY FETTERS AND TAKE A VIEW IN ACCORDANCE W ITH LAW. WITH THESE DIRECTIONS THE MATTER IS REMANDED BACK TO THE FILE OF THE CIT(A). 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/ 11 /2017 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 29/ 11 /2017 4..+ .+../ T.C. NAIR SR. PS ITA NO. 2947/AH D/2014 M/S.ANIL DYECHEM INDS. VS. DCIT (OSD) ASST.YEAR 2004-05 - 4 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-II AHMEDABAD 5. 9:-+67 670 5 / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 28.11.17(DICTATION-PAD 4- PA GES 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 D ICTATING 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 RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER