Sadashiv P. Shetty, GANDHIDHAM V. The Assistant Commissioner of Income Tax, Circle, GANDHIDHAM

ITA 172/RJT/2011

• Counselvise Citation: [2012] 120 COUNSELVISE.COM (IT) 0104 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-08-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 29-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS AGAINST
• Keywords: Opportunity of being heard

Judgement Text

, . .. . . . . . , , , , .. # , , , , & & & & ./ ITA NO. 172/RJT/2011 / ASSESSMENT YEAR:- 2001-02 SADASHIV PIJINA SHETTY, PROP: MERIDIAN SHIPPING SERVICES, PLOT NO.50, SECTOR-8, B.M.PETROL PUMP LANE, GANDHIDHAM-KUTCH-370201. ( +/ APPELLANT) THE ASSTT. COMMR. OF INCOME TAX, CIRCLE, GANDHIDHAM-KUTCH. PAN : AKOPS1154 K ,-+/ RESPONDENT . / APPELLANT SHRI D. R. ADHIA, A.R. ,- + 0 / BY RESPONDENT SHRI AVINASH KUMAR, D.R 0 / DATE OF HEARING 02/08/2012 0 / DATE OF PRONOUNCEMENT 03 /08/2012 / / / / ORDER PER T.K. SHARMA, J.M : THIS APPEAL BY THE ASSESSEE IS A GAINST THE ORDER DATED 29-01- 2010 OF C.I.T.(A)-II, RAJKOT DISMISSING THE APPEAL OF THE ASSESSEE FOR THE A.Y.2001-02. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS TH AT LD.CIT(A) ERRED IN PASSING THE EX-PARTY ORDER. SHRI D.R. ADHIA, A.R. AP PEARED ON BEHALF OF THE ASSESSEE POINTED OUT THAT IN THIS CASE C.I.T.(A) ISSUED TWO NOTI CES WHICH WAS NOT SERVED ON THE ASSESSEE. ON THIS ACCOUNT, NO COMPLIANCE COULD BE MADE. ON THE OTHER HAND SHRI AVINASH KUMAR, D.R. APPEARED ON BEHALF OF THE REVENU E COULD NOT CONTROVERTED THIS CONTENTION OF THE ASSESSEE. 3. WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THE L D.CIT(A). IT IS PERTINENT TO NOTE THAT IN THE IMPUNGED ORDER LD.CIT(A) HAS MENTIONED T HAT NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED BY THE POSTAL AUTHORITY AS UNSERVED. THIS CLEARLY INDICATE THAT TWO NOTICES OF HEARING ISSUED BY THE LD.CIT(A) WERE NO T SERVED ON THE ASSESSEE. IN THIS VIEW OF THE MATTER WE SET ASIDE THE ORDER OF LD.CIT(A ) AND DIRECT THE LD.CIT(A) TO DECIDE ITA-172/RJT/11 2 THE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 4. IN THE RESULT, FOR STATISTICAL PURPOSE, THE APPEAL OF THE ASSESSEE IS ALLOWED. 0 # 03/08/2012 < 0 THIS ORDER PRONOUNCED IN OPEN COURT ON 03 /08/ 2012 . -SD- -SD- (A.K. GARODIA) (T.K. SHARMA) ( ) ( ) ACCOUNTANT MEMBER JUDICIAL MEMBER # / ORDER DATE 03 /08/2012 /RAJKOT PUJARA/- 0 00 0 ,? ,? ,? ,? @? @? @? @? / COPY OF ORDER FORWARDED TO:- 1. + / APPELLANT- SADASHIV PIJINA SHETTY, GANDHIDHAM-KUT CH-370201. 2. ,-+ / RESPONDENT- THE ASSTT. COMMR. OF I. T., CIRCLE, GAN DHIDHAM-KUTCH. 3. B / CONCERNED C.I.T-I, RAJKOT. 4. B- / CIT (A)-II, RAJKOT. 5. ? ,, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , TRUE COPY ASTT. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.