Stallion Finstock Pvt.Ltd., Ahmedabad V. The ACIT.,(OSD)Circle-8, Ahmedabad

ITA 1078/AHD/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67750 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 08-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER STALLION FINSTOCK PVT LTD. 101, SHITALNATH APARTMENTS VIKASH GRUH ROAD, PALDI, AHMEDABAD PAN: AAFCS7281A (APPELLANT) VS ASSTT. COMMISSIONER OF INCOME TAX, (OSD), CIRCLE-8, AHMEDABAD (RESPONDENT) REVENUE BY: SRI O.P. BATHEJA, SR.D.R. ASSESSEE BY: SMT URVASHI SHODHAN, A. R. DATE OF HEARING : 17-09-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-XIV AHMEDABAD DATED 08-02-2010. ITA NO. 1078/AHD/2010 ASSESSMENT YEAR 2006-07 I.T.A NO. 1078 /AHD/2010 A.Y. 2006-07 PAGE NO STALLION FINSTOCK PVT LTD VS. ACIT 2 2. THOUGH THE ASSESSEE HAS TAKEN FIVE GROUNDS OF AP PEAL BUT AT THE TIME OF HEARING AT THE OUTSET, IT WAS SUBMITTED ON BEHAL F OF THE ASSESSEE THAT LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE WIT HOUT TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE HIM, THEREFORE MATTER MAY KINDLY BE SENT BACK TO HIS FIL E FOR FRESH ADJUDICATION AFTER TAKING INTO CONSIDERATION THE WRITTEN SUBMISS IONS OF THE ASSESSEE. LD. DR HOWEVER RELIED ON THE ORDER OF LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT LD. CIT(A) HAS MENTIONED IN HIS ORDER THAT WRITTEN SUBMISSIONS WERE FILED BY THE ASSESSEE BEFORE HIM. WE FURTHER FIND THAT T HE SAME WERE NOT CONSIDERED BY HIM WHILE DECIDING THE APPEAL OF THE ASSESSEE. WE ARE THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FA IR PLAY OF THE CONSIDERED OPINION THAT MATTER REQUIRES FRESH ADJUDICATION BY LD. CIT(A) IN THE LIGHT OF WRITTEN SUBMISSIONS FILED BEFORE HIM. ASSESSEE WIL L BE FREE TO MAKE FURTHER SUBMISSIONS IF HE SO ADVISED. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 27/09/2013 AK I.T.A NO. 1078 /AHD/2010 A.Y. 2006-07 PAGE NO STALLION FINSTOCK PVT LTD VS. ACIT 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,