Principal Commissioner Of Income Tax v. M/S Navratna Organizers And Developers Pvt Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 1193 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAXVersus M/S NAVRATNA ORGANIZERS AND DEVELOPERS PVT LTD ========================================================== Appearance: MR MR BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA Date : 01/10/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against judgment of the Income-tax Appellate Tribunal dated 28.3.2018. Tribunal remanded the proceedings for consideration of CIT (Appeals) on the ground that the appeal order was ex-parte. Learned counsel for the appellant is justified in making a grievance that the Tribunal did not put some check or restriction on the assessee so that sense of seriousness is brought about in the proceedings. In our prima facie view, even if the Tribunal was inclined to grant opportunity to participate in the proceedings, at least imposition of fair C/TAXAP/1193/2018 ORDER amount of cost could have been considered. This would bring in a level of seriousness required on the part of the assessee while facing assessment proceedings. However, only for such purpose, we are not inclined to entertain this appeal, since otherwise we do not find any question of law arising. In future assure the Tribunal would bear in mind these observations. 2. Tax appeal is disposed of accordingly. (AKIL KURESHI, J) K.K. SAIYED (B.N. KARIA, J)