Shri Vimal Vadilal Shah, Surat V. The ACIT.,Circle-6, Surat

ITA 1676/AHD/2011

• Counselvise Citation: 167620514 RSA 2011
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 21-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: RASESH SHAH

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .# ## #. . . . % % % %, , , , &' ( & ' &' ( & ' &' ( & ' &' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND N.S. SAINI, ACCOUNTANT MEMBER) ITA NO.1676/AHD/2011 [ASSTT.YEAR : 2007-2008] VIMAL VADILAL SHAH HUF, 305, SATYANARAYAN BLDG. KANSARA SHERI, MAHIDHARPURA SURAT. PAN : AACHV 9495 F /VS. ACIT, CIR.6 SURAT. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI RASESH SHAH ( 0 1 &/ REVENUE BY : SHRI P.L. KUREEL, SR.DR 3 0 /4'/ DATE OF HEARING : 20 TH MAY, 2014 567 0 /4'/ DATE OF PRONOUNCEMENT : 06-06-2014 &8 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-2007 IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A). ITA NO.1676/AHD/2011 -2- 2. THE FIRST GROUND OF THE APPEAL OF THE ASSESSEE I S AS UNDER: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LD.CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE AO IN PASSING THE EX PARTE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE APPELLANT. THE ADDRE SS MENTIONED IN APPEAL MEMO BY ASSESSEE IS CORRECT AND IT IS NOT UN DERSTOOD AS TO HOW THE NOTICE HAS BEEN RETURNED BACK. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE CIT(A) HAS PASSED AN EX PARTE APPELLATE ORDER AND HAS DISMISSED THE APPEAL OF TH E ASSESSEE WITHOUT GOING INTO MERITS OF THE ISSUE BEF ORE HIM. HE SUBMITTED THAT THE CIT(A) SHOULD HAVE DECIDED THE APPEAL OF T HE ASSESSEE ON MERITS. THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO A ND THE CIT(A). 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE CIT(A) HAS PAS SED EX PARTE APPELLATE ORDER IN A SUMMARY MANNER AND HAS NOT DEC IDED THE ISSUE BEFORE HIM ON MERITS. IN THESE FACTS OF THE CASE, WE SET ASIDE THE ORDER OF THE CIT(A) TO HIS FILE WITH DIRECTION TO PASS DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE CIT(A) IS DIRECTED TO DECIDE THE ISSU E BEFORE HIM ON MERITS THEREOF. THE ASSESSEE IS DIRECTED TO COOPERATE WIT H THE REVENUE AUTHORITIES IN FINALIZATION OF THE APPELLATE PROCEEDINGS BEFORE THE CIT(A) AND ON ITS OWN APPROACH THE OFFICE OF THE CIT(A) TO OBTAIN THE NOTICE OF HEARING WITHIN THE PERIOD OF 60 DAYS, FROM THE RECEIPT OF T HIS ORDER OF THE TRIBUNAL, AND TO PLACE ALL THE DETAILS BEFORE APPELLATE AUTHO RITY. WE DIRECT ACCORDINGLY. 4. THE ASSESSEE HAS RAISED SOME OTHER GROUNDS OF AP PEAL ALSO, BUT, SINCE THE APPELLATE ORDER OF THE CIT(A) HAS BEEN RESTORED TO HIS FILE, OTHER ISSUES, ITA NO.1676/AHD/2011 -3- ALSO RAISED IN THE GROUNDS OF THE APPEAL BEFORE US, ARE RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WIT H THE LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( # ## #. .. .# ## #. . . . % % % % /N.S.SAINI) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD