Bhumi Impex Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-1(2), Ahmedabad

ITA 1489/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50573 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-08-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 11-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T K KUNJUNNI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE S/SHRI D.K. TYAGI, JM AND A.K. GARODIA, A.M . BHUMI IMPEX (P) LTD., 7/B, ELLISBRIDGE SHOPPING CENTRE, ELLISBRIDGE, AHMEDABAD-380006. THE INCOME-TAX OFFICER, WARD 1(2), AHMEDABAD. APPELLANT VS. RESPONDENT APPELLANT BY :- SHRI T. K. KUNJUNNI, AR RESPONDENT BY:- SHRI SAMIR TEKRIWAL, SR.DR O R D E R DATE OF HEARING 24/8/2011. DATE OF PRONOUNCEMENT -24/8/2011. PER D.K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 01/01/2009 FOR ASST. YEAR 2005-06 AND THIS IS A RECALLED MATTER. 2. AT THE TIME OF HEARING THE LD. COUNSEL OF THE AS SESSEE SUBMITTED THAT ASSESSMENT IN THIS CASE HAS BEEN MADE BY THE AO BY PASSING AN EX PARTE ORDER. THE ASSESSEE COULD NOT ATTEND THE OFFICE OF THE AO DUE TO NON- RECEIPT OF THE NOTICES ISSUED BY THE AO IN TIME. HE , THEREFORE, PRAYED THAT THE MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF AO SO THAT ASSESSEE CAN GET ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CL AIM MADE BY HIM IN HIS ITA NO.1489/AHD/2009 ASST. YEAR 2005-06 ITA NO.1489/AHD/2009 ASST. YEAR 2005-06 2 RETURN OF INCOME. HE ALSO GAVE UNDERTAKING ON BEHAL F OF THE ASSESSEE TO CO-OPERATE WITH THE ASSESSMENT PROCEEDINGS. THE LD. DR DID NOT OBJECT TO THIS PRAYER OF THE LD. COUNSEL OF THE ASSESSEE. THE REFORE, IN THE INTEREST OF NATURAL JUSTICE THE MATTER IS RESTORED BACK TO THE AO TO PASS FRESH ORDER AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO HONOUR THE UNDERTAKING GIVEN BY THE LD. COUNSEL ON HIS BEHALF BY ATTENDING THE ASSESSMENT P ROCEEDINGS. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 24/8/2011. SD/- SD/- (A. K. GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 24/8/2011 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ITA NO.1489/AHD/2009 ASST. YEAR 2005-06 3 1.DATE OF DICTATION 25/8/11. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 29/8/11. /OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..