Shri Pandey Vinodkumar Jagdamba Parsad, Rajkot V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 1093/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60622 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Section: 143(3)

Judgement Text

ITA NO 1093 /AHD/2012 A.YR.. 2008 -09 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHM EDABAD (BEFORE SHRI D.K. TYAGI, JM & SHRI ANIL CHATURVEDI A.M.) I.T.A. NO.109 3 /AHD/2012. (ASSESSMENT YEAR: 2008-09) SHRI VINODKUMAR JAGDAMBA PRASAD,PANDEY, HOUSE NO.9, GAJANAN RESIDENCY, SINGARVA ROAD, OPP. KATHWADA GIDC, AHMEDABAD-382430 (APPELLANT) VS. INCOME TAX OFFICER, WARD 6(2), KENDRIYA PRATYAKSHA BHAVAN, PANJARA POLE, AMBAWADI, AHMEDABAD. (RESPONDENT) PAN: AHJPP4134C APPELLANT BY : NONE RESPONDENT BY : MR.O.P. BATHEJA, SR. D.R. ( )/ ORDER DATE OF HEARING : 19-7-2012 DATE OF PRONOUNCEMENT : 20-7-2012 PER: SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT (A)XI, AHMEDABAD DATED 10-3-2012 FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING FIXED ON 19-7-2012 NEITHE R AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE NOR DID ANYBO DY APPEAR ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL. WE THEREFORE DEC IDED TO PROCEED ON MERIT. ITA NO 1093 /AHD/2012 A.YR.. 2008 -09 2 3. IN THIS APPEAL THE ASSESSEE RAISED AS MANY AS 8 GROUNDS OF APPEAL. HOWEVER, GROUND NO.2 IS REGARDING NOT GIVING SUFFIC IENT OPPORTUNITY OF HEARING TO THE ASSESSEE BY THE LD. CIT (A). 4. BRIEF FACTS OF THE CASE ARE THAT ASSESSEE FILED RETURN OF INCOME ON 16- 10-2008 DECLARING TOTAL INCOME AT RS.4,96,850/-. TH E CASE WAS SELECTED FOR SCRUTINY AND THE ASSESSMENT U/S. 143(3) WAS COMPLET ED ON 20-12-2010 DETERMINING THE TOTAL INCOME AT RS.20,62,380/- AFTE R MAKING VARIOUS ADDITIONS/DISALLOWANCES. AGGRIEVED BY THE ORDER OF THE A.O. ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT (A). NONE APPE ARED BEFORE CIT (A) AND THEREFORE CIT (A) DISPOSED OF THE APPEAL EX-PAR TE ON THE BASIS OF MATERIAL ON RECORD. AGGRIEVED BY THE ORDER OF CIT (A), THE ASSESSEE IS NOW IN APPEAL BEFORE US. BEFORE US ONE OF THE GROUNDS R AISED BY THE ASSESSEE IS WITH RESPECT TO NOT BEING GIVEN SUFFICIENT OPPOR TUNITY OF HEARING BY CIT (A). 5. BEFORE US, THE LD. D.R. POINTED OUT TO 1 ST PARA OF CIT (A) ORDER AND THUS CONTENDED THAT SUFFICIENT OPPORTUNITY WAS GRAN TED BY CIT (A) TO ASSESSEE BUT THE ASSESSEE DID NOT RESPOND AND THERE FORE CIT (A) WAS RIGHT IN PASSING EX-PARTE ORDER. 6. WE HAVE HEARD THE LD. D.R. AND PERUSED THE MATE RIAL ON RECORD. THE RECORDS REVEAL THAT ASSESSEE DID NOT APPEAR BEFORE CIT (A) AND THEREFORE CIT (A) PASSED AN EX-PARTE ORDER. ASSESSEE HAS NOW RAISED GROUND OF NOT BEING GRANTED SUFFICIENT OPPORTUNITY OF HEARING. WE FEEL THAT IN THE INTEREST OF JUSTICE AND FAIR-PLAY ONE MORE OPPORTUNITY BE GR ANTED TO ASSESSEE TO REPRESENT HIS CASE. WE ACCORDINGLY REMIT THE MATTER BACK TO THE FILE OF CIT ITA NO 1093 /AHD/2012 A.YR.. 2008 -09 3 (A) WITH DIRECTION TO DECIDE THE MATTER AFRESH AFTE R GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 7. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 20 - 7 - 2012. SD/- SD/- (D.K. TYAGI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACC OUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-XI,AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 19 - 7 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 20 / 7 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 20 - 7 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 20 - 7 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 20 - 7 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 0 - 7 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..