M/s NPECC,, Mirzapur v. CIT,, Allahabad

ITA 430/ALLD/2012 | 2009-2010
Pronouncement Date: 27-04-2015 | Result: Allowed

Appeal Details

RSA Number 43020714 RSA 2012
Assessee PAN AAGFN5931K
Bench Allahabad
Appeal Number ITA 430/ALLD/2012
Duration Of Justice 2 year(s) 7 month(s) 10 day(s)
Appellant M/s NPECC,, Mirzapur
Respondent CIT,, Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 27-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-04-2015
Assessment Year 2009-2010
Appeal Filed On 17-09-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NO. 430/ALLD/2012 ASSESSMENT YEAR: 2009-10 M/S. NPECC [C/O MR. N.K. SINGH PARTNER] BEHIND RAJ SHREE PALACE KRISHNA NAGAR COLONY MIRZAPUR 231001 PAN:-AAGFN5931K VS. CIT ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI RISHI RAJ KAPOOR REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 27.04.2015 DATE OF PRONOUNCEMENT : 27.04.2015 O R D E R PER D. KARUNAKARA RAO AM: THIS APPEAL BY THE ASSESSEE IS FILED AGAINST THE ORDER OF THE LD. CIT ALLAHABAD DATED 06.08.2012 FOR THE A.Y. 2009-10. 2. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE BROU GHT OUR ATTENTION TO THE GROUND AND SUBMITTED THAT HE WOULD LIKE THE APPEAL TO BE REMANDED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. IN THIS REGA RD HE BROUGHT OUR ATTENTION TO THE IMPUGNED ORDER FOR DEMONSTRATING THAT THE REVISION ORDER WAS FINALIZED WITHOUT HEARING THE ASSESSEE. PER CONTRA LD. DR RELIED ON THE ORDER OF THE CIT. ON PERUSAL WE FIND THAT THE LD. CIT ISSUED NOTICES FROM TIME T O TIME TO THE ASSESSEE. BUT HE WAS NOT PRESENT TO REPLY TO THE SHOW CAUSE NOTICE I SSUED U/S 263 OF THE ACT. HOWEVER THE LD. CIT FINALIZED THE REVISION ORDER W ITHOUT HEARING THE ASSESSEE. CONSIDERING THE SAME IT IS PRAYER OF LEARNED COUNS EL BEFORE US THAT THE ORDER OF THE CIT IS PASSED THE EX PARTE MANNER AND HE FAILED APP RECIATE THE FACTS IN PROPER PERSPECTIVE. THEREFORE HE REQUEST THE ORDER TO BE SET ASIDE AND REMAND TO CIT FOR HEARING AND FOR FRESH ADJUDICATION. WE FIND MERIT I N THIS CASE AND THEREFORE ALLOW ITA NO. 430/ALLD/2012 ASSESSMENT YEAR: 2009-10 2 THE CLAIM OF THE ASSESSEE. ACCORDINGLY THE GROUND RAISED BY THE ASSESSEE IN THE APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. WE DIR ECT THE LD. CIT TO ADJUDICATE THE ISSUES AFRESH AFTER GRANTING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO ATTEND TO THE PROCEEDING BY THE COM MISSIONER. ACCORDINGLY GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 27.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.