Prem D.Rajwani, Surat V. The ACIT.,Circle-5, Surat

ITA 1819/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63031 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 17-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER I.T.A. NO.1819 / AHD/2012 (ASSESSMENT YEAR 2009-10) PREM D RAJWANI, P-1103, RAJ TILAK APARTMENT, CITYLIGHT, SURAT VS. ACIT, CIRCLE 5, SURAT PAN/GIR NO. : AHEPR0729C (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE (WRITTEN SUBMISSIONS) RESPONDENT BY: SHRI D.K. SINGH, SR. DR DATE OF HEARING: 12.10.2012 DATE OF PRONOUNCEMENT: 12.10.2012 O R D E R PER SHRI D. K. TYAGI, JM:- THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORD ER OF LD. CIT(A) IV, SURAT DATED 29.03.2012 FOR THE ASSESSMENT YEAR 2009-10. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE A S WELL AS LAW ON THE SUBJECT, THE LEARNED CIT(A) HAS ERRED IN PASSIN G EX-PARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD. 2. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED CIT(A) HAS ERRED IN CONFIR MING THE ACTION OF ASSESSING OFFICER IN LEVYING PENALTY U/S 271(1)( B) OF THE ACT OF RS. 10,000/-. 3. IT IS THEREFORE PRAYED THAT ABOVE PENALTY LEVIED BY ASSESSING OFFICER AND CONFIRMED BY CIT(A) MAY PLEASE BE DELET ED. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF THE FACT THAT NOTICE FOR THIS DATE OF HEAR ING WAS SERVED UPON HIM. HOWEVER, WRITTEN SUBMISSIONS ARE AVAILABLE ON RECOR D, SO WE PROCEED TO I.T.A.NO.1819 /AHD/2012 2 DECIDE THE APPEAL AFTER TAKING INTO CONSIDERATION T HE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE AND AFTER HARING THE LD. D.R. OF THE REVENUE. 3. AFTER HEARING THE LD. D.R. AND GOING THROUGH THE WRITTEN SUBMISSIONS OF THE ASSESSEE AND AFTER PERUSING THE RECORDS, WE FIND THAT IN THIS CASE, LD. CIT(A) HAD PASSED EX-PARTE ORDER WIT HOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREF ORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, THE MATTER IS REQUIR ED TO BE SENT BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER PRO VIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSE. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (ANIL CHATURVEDI) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 16/10/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/10/2012.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 12/10/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.29/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.10.2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .