Hasmira Begum, MAKRANA V. ITO, MAKRANA

ITA 174/JODH/2010

• Counselvise Citation: 17423314 RSA 2010
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R H GOHEL
• Assessee Lawyers: N R MERTIA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA 174-10 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 174/JODH/2010 ASSTT. YEAR : 2006-07. HAMSIRA BEGUM, VS. THE INCOME-TAX OFFICER, PROP. M/S. TEMPLE MARBLE SUPPLIERS, WARD-1, MAKRANA. MAKRANA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.R. MERTIA RESPONDENT BY : SHRI R.H. GOHEL DATE OF HEARING : 08.12.2011. DATE OF PRONOUNCEMENT : 15.12.2011. ORDER DATED : 15/12/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. IN THIS CASE THE PRESCRIBED FEE WAS NOT PAID BEF ORE FILING THE APPEAL, AND THEREFORE, APPEAL OF THE ASSESSEE WAS DISMISSED BY LD. CIT (A) . IT WAS SUBMITTED BY LD. A/R THAT REQUISITE FEE HAS ALREADY BEEN PAID AND THE PROOF O F PAYMENT IS ALSO PLACED ON RECORD. 3. ON THE OTHER HAND, THE LD. D/R HAS FAIRLY ACCEPT ED THAT FEE HAS BEEN PAID. ACCORDINGLY IT WAS SUBMITTED THAT THE MATTER BE MAY RESTORED TO THE FILE OF LD. CIT (A) FOR DECIDING THE ISSUE ON MERIT. 2 4. AFTER CONSIDERING THESE SUBMISSIONS, WE SET ASID E THE ORDER OF LD. CIT (A) AND REMAND THE MATTER BACK TO HIS FILE FOR DECIDING THE SAME ON MERIT AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AS ASSESSEE HAS ALREADY PAID THE REQUISITE FEE. WE ORDER ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 12.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- HAMSIRA BEGUM, MAKRANA. THE ITO WARD-1, MAKRANA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 174/JODH/2010) BY ORDER, AR ITAT JODHPUR.