Hareshkumar H. Shah, Una V. The Assistant Commissioner of Income Tax, Circle-1, JUNAGADH

ITA 125/RJT/2011

• Counselvise Citation: 12524914 RSA 2011
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-05-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 11-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: J C RANPURA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH SMC, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) I.T.A. NO.125/RJT/2011 (ASSESSMENT YEARS 1997-98) HARESHKUMAR HIMATLAL SHAH VS ACIT, CIR.1 ZAVERI BHUVAN JUNAGADH KUMBHARWADA, UNA PAN : AIHPS9176N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JC RANPURA RESPONDENT BY: SHRI AVINASH KUMAR O R D E R THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A)-IV, RAJKOT DATED 06-01-2011 AND PERTAINS TO ASSESSMENT YEAR 1997-98. 2. THE GROUND RAISED IN THE APPEAL IS THAT THE CIT( A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL EXPARTE ON THE GROUND OF NON PROSECUTION. THE CIT(A) HAS ALSO ERRED IN CONFIRMING THE ADDITION MADE BY THE A SSESSING OFFICER. 3. THE ASSESSEE DID NOT PUT UP HIS PRESENCE BEFORE THE CIT(A) ON THE DATES OF HEARING, BECAUSE OF WHICH THE CIT(A) WAS OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ACCORDINGLY HE DECIDED THE APPEAL EXP ARTE AND CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 4. I HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES. I FIND THAT THE CIT(A) PASSED THE ORDER EX PARTE WITHOUT PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. IN THE CIRCUMSTANCES, IN THE INTEREST OF NATURAL JUSTICE, IN MY OPINION, IT WOULD BE PROPER TO SEND THIS MATTER BACK TO THE FIL E OF THE CIT(A) WITH DIRECTION TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE ITA NO.125/RJT/2011 2 OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGL Y THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH ABOVE DIRECTION. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS T REATED AS ALLOWED, FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20-05-2011. SD/- (A.L. GEHLOT) ACCOUNTANT MEMBER RAJKOT, DT : 20 TH MAY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-IV, RAJKOT 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT