Shri Chandulal Amrutlal Shah, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 1433/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0752 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-08-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 15-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I MAHAVIR PRASAD , JUDICIAL MEMBER CHANDULAL AMRUTLAL SHAH, A - 74, SAIFEE SOCIETY, L.H. ROAD, SURAT - 395003 PAN: ADAPS5844F (APPELLANT) VS THE ITO, WARD - 9(1), SURAT (RESPONDENT) REVENUE BY : S H RI RAJESH MEENA , SR. D . R. ASS ESSEE BY: S H RI M.K. PATEL , A.R. DATE OF HEARING : 23 - 08 - 2 016 DATE OF PRONOUNCEMENT : 26 - 08 - 2 016 / ORDER P ER : MAHAVIR PRASAD , JUDICIAL MEMBER : - 1. THIS APPEAL IS PREFER RED BY THE ASSESSEE AGAIN ST THE ORDER OF THE LD. CIT(A) - V, SURAT DATED 04 - 03 - 2013 . 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT ASSESSING OFFICER AND CIT(A) HAS DISPOSED OF THIS APPEAL EX - PARTE WITHOUT AFFOR DING PROPER OPPORTUNITY OF BEING I T A NO . 1433 / A HD/20 13 A SSESSMENT YEAR 200 3 - 04 I.T.A NO. 1433 /AHD/20 13 A.Y. 2003 - 04 PAGE NO CHANDULAL AMRUTLAL SHAH VS. ITO 2 HEARD TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE CIT(A) WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT(A). 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A) IN THE AFORESAID CASE, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED IN HIS FIRST PARA DIFFERENT DATES OF HEARING FIXED BY HIM BUT HE HAS NOT RECORDED CATEGORICALLY WITH RESPECT TO SERVICE OF NOTICE OF HEARING. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND RESTOR E THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO RE - ADJUDICATE THE APPEAL AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER P R ONOUNCED IN THE OPEN C OURT ON 26 - 08 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 26 /08 /2016 AK I.T.A NO. 1433 /AHD/20 13 A.Y. 2003 - 04 PAGE NO CHANDULAL AMRUTLAL SHAH VS. ITO 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,