Smt. Lilu R. Chhatwani, Bhopal V. The ITO 3(2), Bhopal

ITA 13/IND/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54063 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: RAJENDRA MANWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AGEPC9807Q I.T.A.NO. 13 / IND /20 11 A.Y. : 2006 - 07 SMT.LILU R. CHHATWANI, ITO, C/O M/S. MANWANI BROS. & CO., VS 3(2) INDORE. BAL NIKETAN, HAMIDIA ROAD, BHOPAL. APPELLANT RESPONDENT APPELLANT BY : SHRI RAJENDRA MANWANI, ADV. RESPONDENT BY : SHRI ARUN DEWAN, SR. DR DATE OF HEARING : 21 . 12.2011 DATE OF PRONOUNCEMENT : 22 .12.2011 O R D E R PER R. C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF CIT(A) DATED 12 TH OCTOBER, 2010, FOR THE ASSESSMENT YEAR 2006-07. -: 2: - 2 2. AT THE OUT-SET, IT WAS SUBMITTED BY THE LD. AUTHORI ZED REPRESENTATIVE THAT THE ASSESSEE HAS CHANGED HER AD DRESS, BUT THE CIT(A) HAS POSTED THE NOTICE AT THE OLD ADDRESS , WHICH WAS NOT SERVED ON HER. THEREFORE, NOBODY COULD APPEAR O N BEHALF OF THE ASSESSEE AND THE CIT(A) HAS PASSED THE EX-PARTE ORDER. IN RESPECT OF THE MERIT OF ADDITION ON ACCOUNT OF INTE REST, HE DREW OUR ATTENTION TO THE COMPUTATION OF INCOME TO INDIC ATE THAT THE ASSESSEE HAS DULY DISCLOSED THE INTEREST INCOME ON THE INVESTMENT, THEREFORE, NO ADDITION WAS CALLED FOR. 3. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FOUND THAT THE CIT(A) HAS PASSED EX-PARTE ORDER, SI NCE THE ASSESSEE DID NOT APPEAR INSPITE OF GIVING SO MANY N OTICES. WE FOUND THAT DUE TO CHANGE OF ADDRESS, THE NOTICE WAS NOT SERVED ON THE ASSESSEE, CONSEQUENTLY SHE COULD NOT APPEAR BEFORE CIT(A). IN THE INTEREST OF JUSTICE AND TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, WE RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) FOR DECIDING THE MATTER ON MERIT AFTER CONSIDERING ASSESSEES SUBMISSION. -: 3: - 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2011. (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED :22 ND DECEMBER, 2011. CPU* 2122