Income Tax Appellate Tribunal - Ahmedabad
M/S Hussain Sheth & Sons,(Ship ... vs Dcit, Circle-1,, Bhavnagar on 20 March, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'ए', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD सव ी राजपाल यादव, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम । BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.126/Ahd/2018 ( नधा रण वष / Assessment Year : 2014-15) M/s.Hussain Sheth & Sons बनाम/ The Dy.CIT (Ship-breakers) Pvt.Ltd Vs. Circle-1, 325, Madhav Darshan Bhavnagar Waghawadi Road Bhavnagar थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAACH 8457 M (अपीलाथ% /Appellant) .. ( &यथ% / Respondent) अपीलाथ% ओर से / Appellant by : Shri Abhimanyu Singh Bhati,AR &यथ% क( ओर से/Respondent by : Shri S.K. Dev, Sr.DR ु वाई क( तार ख / सन Date of Hearing 26/02/2018 घोषणा क( तार ख /Date of Pronounce ment 20/03/2018 आदे श / O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the assessee against the appellate order of the Commissioner of Income Tax(Appeals)-6, Ahmedabad [CIT(A) in short] dated 22/12/2017 arising in the assessment order passed under s.143(3) of the Income Tax ITA No.126/Ahd/2018 M/s.Hussain Sheth & Sons (Ship Breakers P.Ltd. vs. DCIT Asst.Year - 2014-15 -2- Act, 1961 (hereinafter referred to as "the Act") dated 28/12/2016 relevant to Assessment Year (AY) 2014-15.
2. The grounds of appeal raised by the Assessee read as under:-
1.0 The learned Commissioner of Income-tax (Appeals) erred in law and on facts in dismissing the appeal of the appellant company.
2.0 The learned Commissioner of Income-tax (Appeals) erred in law and on facts in dismissing the appeal for want of prosecution though no proper opportunity was provided to the appellant.
3.0 The learned Commissioner of Income-tax (Appeals) erred in law and on facts on passing the appellate order on an invalid notice of hearing. The date of last hearing was fixed for 14th December, 2017, which was declared as public holiday (due to Gujarat Assembly polling day) and thereafter without re-fixing the matter the order was passed on 22nd December, 2017.
3. 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 repeated opportunities were given to the assessee to defend its appeal. However, the assessee has failed to appear and avail the opportunity so granted. The CIT(A) accordingly dismissed the appeal of the assessee in limine. In this regard, we note the plea of the assessee that last opportunity was given to the assessee fixing the date of hearing on 14/12/2017 which happened to be holiday and therefore there was reasonable cause for ITA No.126/Ahd/2018 M/s.Hussain Sheth & Sons (Ship Breakers P.Ltd. vs. DCIT Asst.Year - 2014-15 -3- failure to attend the office of the CIT(A). We also note that the appeal of the assessee filed has not been disposed of on merits and was summarily rejected for want of non-prosecution.
4. 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 explain its case on merits. We accordingly set aside the order of the CIT(A) and restore the proceedings back to the file of the CIT(A) for fresh adjudication. It shall be open to the CIT(A) to examine all contentions of the assessee on 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). We may hasten to add that a fresh round of opportunity has been granted to the assessee in the larger interest of justice taking liberal view. The assessee is expected to fully co-operate with the proceedings before CIT(A) without any demur failing which the CIT(A) shall be at liberty to conclude the appellate proceedings in accordance with law. The assessee is directed to attend the office of the CIT(A) suo motu within 15 days from the service of this order to comply with the proceedings.
ITA No.126/Ahd/2018M/s.Hussain Sheth & Sons (Ship Breakers P.Ltd. vs. DCIT Asst.Year - 2014-15 -4-
5. In the result, appeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 20/ 03/2018
Sd/- Sd/-
(राजपाल यादव) ( द प कुमार के डया)
या यक सद य लेखा सद य
(RAJPAL YADAV) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 20/ 03 /2018
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS
आदे श क ! त#ल$प अ%े$षत/Copy of the Order forwarded to :
1. अपीलाथ% / The Appellant
2. &यथ% / The Respondent.
3. संबं5धत आयकर आयु7त / Concerned CIT
4. आयकर आय7 ु त(अपील) / The CIT(A)-6, Ahmedabad
5. 8वभागीय त न5ध, आयकर अपील य अ5धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स&या8पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 27.2.18 (dictation-pad 6- pages attached at the end of this appeal-file)
2. Date on which the typed draft is placed before the Dictating Member ...27.2.18
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.......20.3.18
7. Date on which the file goes to the Bench Clerk.....................20.3.18
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..................