Shri Rajeshkumar Kantilal Patel, Surat V. The ACIT, Circle-8, Surat

ITA 2010/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67971 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 26-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 29-07-2013
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: SAPNESH R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.2010/AHD/2013 A.Y. 2007-08 RAJESH KUMAR KANTILAL PATEL, SURAT PAN: ADLPP7211J VS ACIT, CIRCLE-8, SURAT (APPELLANT) (RESPONDENT) REVENUE BY : SH. O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SH. SAPNESH R. SHAH, AR / // / DATE OF HEARING : 26/11/2013 / DATE OF PRONOUNCEMENT : 29/11/2013 / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-V, SURAT DATED 03.06.2013. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APP EAL: 3. IN THE FIRST GROUND OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) HAS ERRED IN PASSING EX-PARTE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE A SSESSING OFFICER HAD GRANTED 6 DATES OF HEARING AND THE ASSE SSEE COULD NOT COMPLY WITH THEM AS THE REQUIRED PAPERS WERE NO T AVAILABLE ITA NO.2340/AHD/2010 M/S. NABROS PHARMA P. LTD. VS. ITO, WARD-8(4), AHME DABAD. FOR A.Y. 2004-05 - 2 - TO THE ASSESSEE AS THE SAME HAD TO BE TAKEN FROM TH E EARLIER CHARTERED ACCOUNTANT LOOKING AFTER THE INCOME TAX M ATTERS OF THE ASSESSEE. THE LD. AR OF THE ASSESSEE SUBMITTED THA T THE ASSESSEE HAS FILED PAPER BOOK BEFORE THE TRIBUNAL C ONTAINING 93 PAGES AND SUBMITTED THAT NOW ALL THE RELEVANT DOCUM ENTS REQUIRED TO PROSECUTE THE APPEAL ARE IN POSSESSION OF THE ASSESSEE AND THE ASSESSEE WOULD BE ABLE TO PRODUCE THE SAME BEFORE THE CIT(A) AT THE TIME OF HEARING OF THE APP EAL IF ONE MORE OPPORTUNITY WAS GRANTED TO THE ASSESSEE BY THE TRIBUNAL. 5. THE LEARNED DR DID NOT HAVE ANY OBJECTION TO THE AB OVE SUBMISSION OF THE LEARNED AR OF THE ASSESSEE. 6. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND TH AT THE ASSESSEE WAS HANDICAPPED IN PROSECUTING ITS APPEAL BEFORE THE LEARNED CIT(A) AS IT DID NOT HAVE THE REQUIRED DOCU MENTS AND PAPERS TO PRODUCE BEFORE THE LD. CIT(A) IN SUPPORT OF ITS APPEAL. THE LEARNED AR OF THE ASSESSEE HAS FILED B EFORE US A PAPER BOOK CONTAINING 93 PAGES WHEREIN THE REQUIRED DOCUMENTS ARE FILED AND HAS ALSO STATED THAT NOW AL L THE PAPERS ARE IN THE POSSESSION OF THE ASSESSEE AND THE SAME CAN BE SUBMITTED BEFORE THE CIT(A) IF ONE MORE OPPORTUNITY OF HEARING BEFORE THE CIT(A) IS GRANTED TO HIM. 7. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, W E ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE, ONE MORE O PPORTUNITY BE GRANTED TO THE ASSESSEE TO PRESENT ITS APPEAL BEFOR E THE LEARNED CIT(A). WE THEREFORE SET ASIDE THE ORDERS OF THE L OWER ITA NO.2340/AHD/2010 M/S. NABROS PHARMA P. LTD. VS. ITO, WARD-8(4), AHME DABAD. FOR A.Y. 2004-05 - 3 - AUTHORITIES AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR READJUDICATING THE ISSUES INVOLVED IN TH E APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING THE REASONABLE A ND PROPER OPPORTUNITY OF HEARING TO BOTH PARTIES. THE ASSESS EE IS ALSO DIRECTED TO COOPERATE WITH THE LEARNED CIT(A) AND T O FILE ALL THE RELEVANT DOCUMENTS AND PAPERS BEFORE THE CIT(A) AS AND WHEN CALLED UPON TO DO SO. THUS, THIS GROUND OF THE APP EAL OF THE ASSESSEE IS ALLOWED. 8. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSE. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 29 TH OF NOVEMBER, 2013 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 29/11/2013 GHANSHYAM MAURYA, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD