Shri Vishal Janakkumar Agarwal, Surat V. The Income tax Officer, Ward-2(4), Surat

ITA 15/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8897 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-02-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 02-01-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOVIND SINGHAL SRDR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.15/AHD/2007 ASSESSMENT YEAR:2003-04 DATE OF HEARING:10.2.10 DRAFTED:10.2.10 VISHAL JANAKKUMAR AGARWAL, 414, EMPIRE ESTATE BILDING, UDHNA DARWAJA, SURAT PAN NO.ADJPA4435D V/S . INCOME TAX OFFICER, WARD-2(4), SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- WRITTEN SUBMISSIONS RESPONDENT BY:- SHRI GOVIND SINGHAL, SR-DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-II, SURAT IN APPEAL NO. CAS/II /3/06-07 DATED 16-10-2006. THE ASSESSMENT WAS FRAMED BY THE INCOME-TAX OFFICER, WA RD-2(4)SURAT U/S.143(3) R.W.S 147 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERR ED TO AS THE ACT) VIDE HIS ORDER DATED 20-02-2006 FOR THE ASSESSMENT YEAR 2003-04. 2. AT THE OUTSET, IT IS NOTICED FROM THE WRITTEN SU BMISSIONS FILED BY THE ASSESSEE THAT THE RE-ASSESSMENT ORDER HAS BEEN PASSED WITHOU T ISSUING NOTICE U/S.143(2) OF THE ACT. IN THE WRITTEN SUBMISSIONS, THE ASSESSEE H AS AGITATED THAT FOR PASSING OF ORDER U/S.143(3) R.W.S 147 OF THE ACT, THE NOTICE U /S.143(2) IS MANDATORY. 3. ON THIS, LD. SR-DR SHRI GOVIND SINGHAL STATED TH AT THIS ISSUE HAS NOT BEEN RAISED BEFORE THE LOWER AUTHORITIES, HENCE, THE ISS UE NEEDS RE-VERIFICATION AT THE LEVEL OF THE CIT(A). WE FIND THAT THE PLEA OF LD. SR-DR I S QUITE REASONABLE AS THE FACTS ARE NOT EMERGING FROM THE ORDERS OF THE LOWER AUTHORITI ES AND WE HAVE TO CALL FOR THE ITA NO.15/AHD/2007 A.Y. 2003- 04 VISHAL J AGARWAL V. ITO WD-2(4) SURAT PAGE 2 RECORDS OF THIS CASE, BUT IN STEAD OF CALLING OF RE CORDS, WE SET ASIDE THIS ISSUE TO THE FILE OF CIT(A) AND CIT(A) IS DIRECTED TO DECIDE THE ISSUE OF JURISDICTIONAL AS REGARDS TO ISSUANCE OF NOTICE U/S.143(2) OF THE ACT FIRST AFTE R PROVIDING REASONABLE OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE AND ALSO DECIDE THI S ISSUE ON MERITS. THIS ISSUE OF THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PU RPOSES AS INDICATED ABOVE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 10/02/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED :10/02/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-II, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD