Shri Chandrakant C.Wagh(Shah), Surat V. The Income tax Officer,Ward-6(1), Surat

ITA 2079/AHD/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67919 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-10-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 17-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: MEHUL PATEL

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.2079/AHD/2012 [ASSTT.YEAR : 2004-2005] CHANDRAKANT C. WAGH (SHAH) D/7, KESHAV BHAVANI SOCIETY GATE NO.4, GHODADRA, NEHER NR.RADHA KRISHNA MANDIR AASHPASH ROAD, SURAT. PAN : AAOPW 9596 P /VS. ITO, WARD-6(1) SURAT. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI MEHUL PATEL + 2 3 )/ REVENUE BY : SHRI O.P. VAISHNAV, CIT-DR 5 2 &(*/ DATE OF HEARING : 11 TH OCTOBER, 2013 678 2 &(*/ DATE OF PRONOUNCEMENT : 13/11/2013 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004-2005, IS DIRE CTED AGAINST THE ORDER OF THE CIT(A)-IV, SURAT, DATED 14.12.2011 . 2. THE GROUNDS OF THE ASSESSEES APPEALS ARE AS UND ER: ITA NO.2079/AHD/2012 -2- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT, THE LD. LEARNED COMMISS IONER OF INCOME TAX (APPEALS) HAS ERRED CONFIRMING THE ACTIO N OF THE ASSESSING OFFICER ISSUING NOTICE U/S.148 OF THE ACT AND REOPENING THE ASSESSMENT. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS PA SSED EX PARTE ORDER ALTHOUGH THE NOTICE OF HEARING COULD NOT BE SERVED BY THE POSTAL AUTHORITIES ON THE ASSESSEE. HE SUBMITT ED THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY BE ALLOWED TO THE ASSESSEE TO PLEAD ITS CASE ON MERIT. THE LEARNED D R HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL OF THE ASSES SEE. HE SUBMITTED THAT THE ASSESSEE HAS NOT COMPLIED WITH T HE NOTICE OF HEARING AT THE ASSESSMENT STAGE ALSO. HE RELIED ON THE ORDER OF THE ASSESSING OFFICER AND THE CIT(A) 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDER OF THE AO AND THE CIT(A). WE FIND THAT THE C IT(A) HAS PASSED AN EX PARTE ORDER AND THE NOTICE SENT BY SPEED POST AT THE ADDRESS MENTIONED IN FORM NO.35 WAS RETURNED UNSERV ED BY POSTAL AUTHORITIES WITH THE REMARK LEFT. IT SEEMS THAT THE ASSESSEE HAS NOT INTIMATED THE CHANGE OF ADDRESS TO THE OFFICE O F THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). HOWEVER, CON SIDERING THE PLEADINGS OF THE ASSESSEE, IN THE INTEREST OF J USTICE, WE ARE OF THE VIEW THAT ONE MORE LAST OPPORTUNITY MAY BE ALLO WED TO THE ASSESSEE TO PLEAD ITS CASE ON MERIT BEFORE THE LEAR NED COMMISSIONER OF INCOME TAX (APPEALS), AND ACCORDING LY, THE ITA NO.2079/AHD/2012 -3- ISSUE IN THE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE RESTORED TO THE FILE OF THE CIT(A) WITH DIRECTION TO PASS DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW ON MERIT AFTER ALLOWIN G DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE AS SESSEE IS DIRECTED TO APPROACH THE OFFICE OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) WITHIN A PERIOD OF 30 DAYS FRO M THE DATE OF SERVICE OF THE ORDER OF THE TRIBUNAL AND TO PROCURE NOTICE OF HEARING FROM THE CIT(A). THE ASSESSEE IS FURTHER D IRECTED TO COOPERATE IN THE MATTER OF DISPOSAL OF ITS APPEAL O N MERITS BY THE CIT(A). WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&' %&' %&' %&'( (( ( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD