Ahmedabad Foundry & Engg. Cluster, Ahmedabad V. DIT (Exemp.), Ahmedabad

ITA 1863/AHD/2013

• Counselvise Citation: 186320514 RSA 2013
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-01-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 28-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: RAHUL PATEL
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEM BER AHMEDABAD FOUNDARY & ENGINEERING CLUSTER, PLOT NO. 138, LAL BUNGLAW, AMRUT INDUSTRIAL ESTATE, DUDHESHVAR, AHMEDABAD- 380004 (APPELLANT) VS DIRECTOR OF INCOME TAX (EXEMPTION), 2 ND FLOOR, VASANT NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDBAD-380004 (RESPONDENT) REVENUE BY: SRI O.P. VAISHNAV, CIT-D.R . ASSESSEE BY: SRI RAHUL PATEL, A.R. DATE OF HEARING : 06-01-2014 DATE OF PRONOUNCEMENT : 06-01-20 14 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. DIT(EXEMPTION), AHMEDABAD DATED 13-05-2011 REJECTING THE APPLICATIO N FOR REGISTRATION U/S. 12A OF THE ACT. ITA NO. 1863/AHD/2013 ASSESSMENT YEAR 2011-12 I.T.A NO.1863/AHD/2013 A.Y. 2011-12 PAGE NO AHMEDABAD FOUNDRY & ENGG. CLUSTER VS. DIT(EXEMPTION ) 2 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT LD. DIT(EXEMPTION) HAS REJECTED THE APPLICATION OF THE ASSESSEE BY NOT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. THEREFORE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH ADJUD ICATION AFTER PROVIDING SUCH OPPORTUNITY TO THE ASSESSEE. 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/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 06/01/2014 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,