M/s. Pravin Ratilal Share and Stock Brokers Ltd., Ahmedabad V. The Income tax Officer,Cent.Ward-2(1), Ahmedabad

ITA 1071/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60582 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-07-2012
• Assessment Year: 1996-1997
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER I.T.A. NO.1071/AHD/2010 A. Y. 1996-97 M/S PRAVIN RATILAL SHARE AND STOCK BROKERS LTD. 5 TH FLOOR, SAKAR NR. GANDHIGRAM RLY. STATION AHMEDABAD PAN-AAACP9124H APPELLANT VS. THE INCOME TAX OFFICER CENTRAL WARD-2(1) AHMEDABAD RESPONDENT DEPARTMENT BY : SHRI RAHUL KUMAR, SR. D.R. ASSESSEE BY : SHRI DEEPAK SONI, A.R. DATE OF HEARING : 11.07.2012 DATE OF PRONOUNCEMENT 11.07.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-III, AHMEDABAD DATED 18.02.2010. 2. AT THE TIME OF HEARING, AT THE OUTSET, LD. COUN SEL OF THE ASSESSEE SUBMITTED THAT ASSESSEES APPEAL HAS BEEN DISMISSED BY LD. CIT(A) BY PASSING AN EXPARTE ORDER WITHOUT PROVIDING REASONABLE OPPORTUN ITY OF BEING HEARD. HE, THEREFORE, SUBMITTED THAT THE MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF LD. I.T.A. NO.1071/AHD/2010 A. Y. 1996-97 2 CIT(A) FOR FRESH ADJUDICATION IN THE INTEREST OF NA TURAL JUSTICE AND FAIR PLAY. LD. D.R. DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF THE LD. COUNSEL OF THE ASSESSEE. THEREFORE, THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH TH E APPELLATE PROCEEDINGS BEFORE LD. CIT(A). 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 11.07.2012 SD/ SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# *