Shri Tansukhbhai Madhabhai Vaniya, Surat V. The Income tax Officer,Ward-6(4), Surat

ITA 1265/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9103 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 29-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Section: 27

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA.NO.1265/AHD/2014 / ASSTT. YEAR: 2007-2008 TANSUKHBHAI MADHAVBHAI VANIYA, 30-31, THAKORDWAR RAW HOUSE, GODADARA ROAD, PARVAT GAM, SURAT-304170 PAN : ADUPV2848L VS. ITO, WARD - 6(4 ) SURAT. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI M.K. PATEL, A.R REVENUE BY : SHRI JAMES KURIAN, SR.DR / DATE OF HEARING : 10/02/2017 / DATE OF PRONOUNCEMENT: 13/02/2017 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE A SSESSEE AGAINST THE ORDER OF THE LD.CIT(A)-I, SURAT DATED 20.03.2014 PASSED FOR THE ASSTT.YEAR 2007-08. 2. GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING PENALTY OF RS.3,74,375/- IMPOSED UNDER SECTION 27 1(1)(C) OF THE INCOME TAX, ACT WITHOUT PROVIDING DUE OPPORTUNITY OF HEARING. 3. WITH THE ASSISTANCE OF LD. REPRESENTATIVES WE H AVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT THAT LD. FIRST APP ELLANT AUTHORITY HAS DISMISSED ITA NO.1265/AHD/2014 ASSTT. YEAR2007-08 2 APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. SUB -SECTION 6, OF THE SECTION 250 OF THE ACT, CONTEMPLATES THAT LD. FIRST APPELL ANT AUTHORITY WOULD STATE THE POINTS IN DISPUTE AND THEREAFTER RECORD REASONING ON SUCH POINTS IN SUPPORT OF HER CONCLUSION. IN THE PRESENT CASE LD. FIRST APPE LLANT AUTHORITY FAILED TO ADHERE TO FOLLOW THIS PROCEDURE. THEREFORE, HER OR DER IS NOT SUSTAINABLE. WE ALLOW THE APPEAL OF THE ASSESSEE AND SET ASIDE TH E IMPUGNED ORDER, AND RESTORE ISSUE TO FILE OF THE CIT(A) FOR RE-ADJUDICA TION. 4. ASSESSEE IS DIRECTED TO CO-OPERATE WITH LD. FIRS T APPELLATE AUTHORITY AND APPEAR IN RESPONSE TO THE NOTICES RECEIVED FROM THE OFFICE OF CIT(A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 13 TH FEBRUARY, 2017 AT AHMEDABAD. SD/- SD/- ( MANISH BORAD ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 13 /02/2017 +, - ./01 2+1/ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ %& '' , / DR, ITAT, 6. &)* + / GUARD FILE. +, 3 4 / BY ORDER, 5/4 67 (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD