Flax Apparels Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-4(3), Ahmedabad

ITA 1813/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67870 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-10-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 24-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER FLAX APPARELS PVT. LTD, 4 TH FLOOR, K.B. COMMERCIAL CENTRE, KAHNPUR, AHMEDABAD PAN: AAACF 4058 N (APPELLANT) VS THE ITO, WARD 4(3), AHMEDABAD (RESPONDENT) REVENUE BY: SRI P.L. KUREEL, SR.D.R. ASSESSEE BY: SRI TUSHAR HEMANI, A.R. DATE OF HEARING : 25-10-2013 DATE OF PRONOUNCEMENT : 31-10-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST EX-PARTE ORD ER OF LD. CIT(A)-III AHMEDABAD DATED 05-01-2011. ITA NO. 1813/AHD/2013 ASSESSMENT YEAR 2007-08 I.T.A NO.1813/AHD/2013 A.Y. 2007-08 PAGE NO FLAX APPARELS PVT. LTD VS. ITO 2 2. AT THE TIME OF HEARING AT THE OUTSET LEARNED COU NSEL OF THE ASSESSEE SUBMITTED THAT DUE TO CHANGE IN MANAGEMENT, COMPLIA NCE OF LD. CIT(A)S NOTICES COULD NOT BE DONE BY THE ASSESSEE AS THERE WAS CHANGE OF ADDRESS WHICH COULD NOT BE COMMUNICATED TO THE DEPARTMENT F OR REASONS GIVEN BY THE ASSESSEE IN ITS AFFIDAVIT WHICH HAS BEEN FILED BY THE ASSESSEE IN SUPPORT OF THIS SUBMISSION. HE THEREFORE PRAYED THAT ASSESSEE BE GIVEN ONE MORE CHANCE TO PRESENT HIS CASE BEFORE THE INCOME TAX AU THORITIES. SINCE, ASSESSMENT ORDER HAS ALSO BEEN PASSED EX-PARTE, ASS ESSEE PRAYED THAT MATTER MAY KINDLY BE RESTORED BACK TO THE FILE OF AO. LE ARNED COUNSEL OF THE ASSESSEE ALSO GAVE AN UNDERTAKING THAT ASSESSEE WIL L FULLY CO-OPERATE BEFORE AO. THOUGH THIS PRAYER OF THE ASSESSEE WAS VEHEMEN TLY OPPOSED BY LD. DR, WE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY ARE OF THE VIEW THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESENT H IS CASE BEFORE AO SPECIALLY IN VIEW OF THE FACT THAT LEARNED COUNSEL OF THE ASSESSEE HAS GIVEN UNDERTAKING ON BEHALF OF THE ASSESSEE TO CO-OPERATE WITH THE SET ASIDE PROCEEDINGS BEFORE AO. WE HOLD ACCORDINGLY. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 31/10/2013 AK I.T.A NO.1813/AHD/2013 A.Y. 2007-08 PAGE NO FLAX APPARELS PVT. LTD VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,