M/s. Shree Ram Developers, Anand V. The ACIT, Circle-3, Baroda

ITA 1077/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5838 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANTONY PARIATH
• Assessee Lawyers: A L THAKKAR
• Keywords: Principle of natural justice

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1077/AHD/2016 ( / ASSESSMENT YEAR : 2011-12) M/S.SHREE RAM DEVELOPERS GANGOTRI PARK BEHIND ANKUR SOCIETY PETLAD ROAD PETLAD, DIST.ANAND / VS. THE ACIT CIRCLE-3 BARODA # ./ ./ PAN/GIR NO. : ABNFS 2838 J ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : SHRI A.L. THAKKAR, AR '#&)( / RESPONDENT BY : SHRI ANTONY PARIATH, SR.DR *+), / DATE OF HEARING 06/03/2018 -./0), / DATE OF PRONOUNCEMENT 20/ 03 /2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-5, VADODARA [CIT(A) IN SHORT] DATED 2 3/12/2015 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF T HE INCOME TAX ACT, ITA NO.1077/AHD /2016 M/S.SHREE RAM DEVELOPERS VS. ACIT ASST.YEAR 2011-12 - 2 - 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 21/03/2014 RELEVANT TO ASSESSMENT YEAR (AY) 2011-12. 2. THE ASSESSEE IN THE CAPTIONED APPEAL HAS RAISE D SEVERAL GROUNDS ASSAILING ORDER OF THE CIT(A) FOR DISPOSAL OF THE A PPEAL OF THE ASSESSEE. HOWEVER, IT IS NOTICED THAT ONE OF THE SUBSTANTIVE GROUND RAISED BY THE ASSESSEE WHEREBY THE ASSESSEE SEEKS TO IMPUGN THE O RDER OF THE CIT(A) ON THE GROUND OF ALLEGED VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 3. WITH THE ASSISTANCE OF THE LD.AR FOR THE ASSESSE E, WE NOTE THAT THE APPARENT ORDER HAS BEEN PASSED BY THE CIT(A) EX-PARTE ON THE GROUND THAT NOTICES FOR HEARING COULD NOT BE SERVED UPON T HE ASSESSEE AT THE ADDRESS PROVIDED IN THE APPEAL MEMO. THE CIT(A) HAS NOT RENDERED ANY DECISION ON MERITS. 4. THE LD.AR ON BEHALF OF THE ASSESSEE HAS PLEADED FOR RESTORATION OF APPEAL TO THE FILE OF THE CIT(A) ON THE GROUND OF B ONAFIDES ERROR FOR NOT UPDATATING THE RECORDS OF THE CIT(A) WITH THE CHANG ED ADDRESS. THE LD.AR CLAIMS THAT NOTICES COULD NOT BE SERVED DUE TO CHANGE OF ADDRESS. 5. IN THE CIRCUMSTANCES NARRATED ABOVE, WE CONSIDER IT JUST AND EXPEDIENT TO RESTORE THE MATTER BACK TO THE FILE OF CIT(A) IN LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSESSEE TO AV AIL THE OPPORTUNITY ITA NO.1077/AHD /2016 M/S.SHREE RAM DEVELOPERS VS. ACIT ASST.YEAR 2011-12 - 3 - AGAIN. NEEDLESS TO SAY, THE ASSESSEE SHALL EXTEND FULL CO-OPERATION IN THE PROCEEDINGS BEFORE THE CIT(A) WITHOUT ANY DEMUR FAILING WHICH THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLAT E PROCEEDINGS IN ACCORDANCE WITH LAW. AS A SEQUEL, THE ORDER OF THE CIT(A) IS SET ASIDE AND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL A RE RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/ 03 /2018 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 03 /2018 4 ..*,.*../ T.C. NAIR, SR. PS ITA NO.1077/AHD /2016 M/S.SHREE RAM DEVELOPERS VS. ACIT ASST.YEAR 2011-12 - 4 - !'#' / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-5, VADODARA 5. 9:;,*67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9 ,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 6.3.18(DICTATION-PAD 4-PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 6.3.18 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 D ICTATING 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 RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER