Shree Monalisa Discretionary Family Trust, Rajkot V. The ITO, Ward-1 (1) (2), Rajkot

ITA 120/RJT/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2266 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAS MISTRY
• Keywords: Opportunity of being heard
• Section: 201; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER & MS. MADHUMITA ROY , JUDICIAL MEMBER SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT 1. 120 /RJT/201 9 2016 - 17 MONALISA DISCRETIONARY FAMILY TRUST 21, BHOMESHWAR SOCIETY STREET NO.7, JAMNAGAR ROAD, RAJKOT PAN NO. AAA TM3 464 E DY. COMMISSIONER OF INCOME - TAX CPC, BANGALORE 2. 121/RJT/2019 2016 - 17 MANVATA DISCRETIONARY FAMILY TRUST 21, BHOMESHWAR SOCIETY STREET NO.7, JAMNAGAR ROAD, RAJKOT PAN NO. AAA TM5 154 F DY. COMMISSIONER OF INCOME - TAX CPC, BANGALORE ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI D. M. RINDANI, AR / RESPONDENT BY : SHRI SUHAS MISTRY, SR. DR / DATE OF HEARING 2 7 /0 2 /20 20 / DATE OF PRONOUNCEMENT 28 / 0 2 /20 20 / O R D E R PER BENCH : BOTH THE APPEALS RELATE TO THE ORDER UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) PASSED BY THE LD. CIT(A), JAMNAGAR , FOR A.Y . 20 16 - 17. SINCE THE ISSUES ARE IDENTICAL, THESE ARE HEARD ANALOGOUSLY AND ARE BEING DISPO SED OF BY A COMMON ORDER. ITA NO S . 120 & 121 /RJT/ 201 9 A.Y. 20 16 - 17 - 2 - 2. IT APPEARS THAT THE LD. CIT(A) HAS PASSED THE ORDER EX - PARTE SINCE NONE APPEARED IN SPITE OF REPEATED NOTICES SERVED UPON THE ASSESSEE. HOWEVER, IN VIEW OF THE SUBMISSION MADE BY THE LD. COUNSEL APPEARING FOR THE ASSESSEE THAT ANOTHER OPPORTUNITY MAY BE G IVEN TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE AUTHORITIES BELOW, W E IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE SET - ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE AND UPON TAKING INTO CONSIDERATION THE EVIDENCES ON RECORD AND ANY O THER EVIDENCES WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE MATTER AND TO PASS A REASONED ORDER THEREON . 3 . IN THE COMBINED RESULTS, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSE S . THIS ORDER PRONOUNCED IN OPEN COURT ON 28 / 0 2 /20 20 SD/ - SD/ - (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 /0 2 /20 20 TANMAY DATTA, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - 5. , , /DR,ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT