Injectcare Parenterals Pvt.Ltd.,, Ahmedabad v. The dY.CIT.,Circle-4,, Ahmedabad

ITA 584/AHD/2008 | 2004-2005
Pronouncement Date: 06-08-2010 | Result: Allowed

Appeal Details

RSA Number 58420514 RSA 2008
Assessee PAN AABCI0232J
Bench Ahmedabad
Appeal Number ITA 584/AHD/2008
Duration Of Justice 2 year(s) 5 month(s) 22 day(s)
Appellant Injectcare Parenterals Pvt.Ltd.,, Ahmedabad
Respondent The dY.CIT.,Circle-4,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 06-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 06-08-2010
Date Of Final Hearing 28-07-2010
Next Hearing Date 28-07-2010
Assessment Year 2004-2005
Appeal Filed On 14-02-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI N.S.SAINI ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH JUDICIAL MEMBER ITA NO.584/AHD/2008 ASSESSMENT YEAR:2004-05 DATE OF HEARING:28.7.10 DRAFTED:28.7.10 INJECTCARE PARENTERALS PVT. LTD. 1 ST FLOOR DEVASHISH BUILDING NR. CLASSIC GOLD HOTEL C.G. ROAD ELLISSBRIDGE AHMEDABAD -380006 PAN NO.AABCI0232J V/S . DCIT CIRCLE-4 AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M.J. SHAH AR RESPONDENT BY:- SHRI SUDHANSHU S JHA DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VIII AHMEDABAD IN APPEAL NO. CIT(A)-VIII/ DC 4 / 251/06-07 DATED 28-01-2008. THE ASSESSMENT WAS FRAMED BY THE DCIT CIRCLEL-4 AHMEDABAD U/S. 143(3) OF THE INCOME-TAX ACT 1961 (HEREINAFTE R REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 26-12-2006 FOR THE ASSESSMENT YEAR 2004 -05. 2. THE INTER-CONNECTED ISSUES IN THIS APPEAL OF ASS ESSEE IS AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL AND NOT GRANTED RELIEF . FOR THIS THE ASSESSEE HAS RAISED THE FOLLOWING EFFECTIVE GROUND:- 2. THE LEARNED C.I.T.(A) HAS DISMISSED OUR APPEAL ON THE FIRST HEARING & NOT GRANTED FOLLOWING RELIEFS. 1. REPAIRS & MAINTENANCE RS.2 00 000/- 2. FACTORY EXP. RS.2 00 000/- 3. DISALLOWANCE U/S.36(1)(III) RS. 4 319/- ITA NO.584/AHD/2008 A.Y. 2004-05 INJECTCARE PARENTERALS PVT. LTD. V. DCIT CIR-4 ABD PAGE 2 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE TAKEN US TO THE ASSESSMENT ORDER AND THE ORDER OF CIT(A) AND STATED THAT THE CIT(A) HAS DECIDED THE ISSUE EX PARTE WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. AFTER HEARING THE LD. COUNSEL FOR THE ASSESSEE WE FIND T HAT THE CIT(A) ON THE BASIS OF ASSESSMENT ORDER THAT NO DETAILS WAS FURNISHED BY T HE ASSESSEE BEFORE THE ASSESSING OFFICER CONFIRMED THE ADDITIONS. ON QUER Y FROM THE BENCH THE LD. DR FAIRLY STATED THAT THE ISSUE CAN BE REMITTED BACK T O THE FILE OF CIT(A) FOR PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND TO PASS A SPEAKING ORDER. 4. IN VIEW OF THE ABOVE FACTS THAT THE APPELLATE OR DER OF CIT(A) IS EX PARTE AND ASSESSEE WAS NOT HEARD PROPERLY. ACCORDINGLY WE AR E SETTING ASIDE THESE ISSUES TO THE FILE OF CIT(A) TO DECIDE AFTER PROVIDING OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE AND ASSESSEE IS DIRECTED TO CO-OPERATE IN APPELLATE PROCEEDINGS. ACCORDINGLY THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/08/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD DATED : 06/08/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VIII AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD