M/s. Ghori Brothers, Surat V. The Income tax Officer,Ward-9(2), Surat

ITA 2084/AHD/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2309 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 18-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY RAI
• Assessee Lawyers: R N VEPARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HON' BLE SHRI N.S. SAINI, A.M. ) I.T.A. NO. 2084/AHD./2010 ASSESSMENT YEAR : 2006-2007 M/S. GHORI BROTHERS, SURAT -VS.- INCOME TAX OFFICER, WARD-9(2), (PAN : AADFG 2812 K) SURAT (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.N. VEPARI RESPONDENT BY : SHRI SANJAY RAI, SR. D. R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 22.03.2010 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-V, SUR AT EX-PARTE QUO ASSESSEE CONFIRMING THE ADDITION OF RS.8,41,358/- MADE BY THE ASSESSING OFF ICER FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING BEFORE, SHRI R.N. VEPARI, LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE CONTENDED THAT FRESH NOTICE ISSUED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ON 21.12.2009 FIXING THE CASE ON 04.01.20 10 WAS NOT RECEIVED BY THE ASSESSEE. THIS RESULTED IN PASSING OF THE IMPUGNED ORDER OF LEARNE D COMMISSIONER OF INCOME TAX (APPEALS) EX-PARTE QUO ASSESSEE. THE LD. COUNSEL OF THE ASSES SEE ASSURED THAT IF ONE MORE OPPORTUNITY IS ALLOWED, HE WILL APPEAR ON BEHALF OF THE ASSESSEE B EFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). HE ACCORDINGLY SUGGESTED THAT IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) BE SET ASIDE AND HE BE DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING ONE MORE OPPORTUNITY TO BOTH THE SIDES. 3. ON THE OTHER HAND, SHRI SANJAY RAI, LD. SR. D.R. APPEARING ON BEHALF OF THE REVENUE VEHEMENTLY OBJECTED TO THE AFORESAID PRAYER OF THE LD. COUNSEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF AUT HORITIES BELOW. PRIMA FACIE, IT APPEARS THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) ISSUED THE NOTICE ON 21.12.2009 FIXING 2 ITA NO. 2084-AHD-2010 THE DATE OF HEARING ON 04.01.2010. THE GAP BETWEEN THE ISSUE OF NOTICE AND THE DATE FIXED FOR HEARING APPEARS TO BE SMALL. BE THAT IT MAY BE, LOO KING TO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT IT WILL MEET THE END OF JUSTICE IF ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). WE, THEREFORE, SET ASIDE THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND DIRECT THE LEARNED COMMISSIONER O F INCOME TAX (APPEALS) TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUN ITY OF BEING HEARD TO BOTH THE SIDES. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 21.01.20 11 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 / 01 / 2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, (4) CIT CONCERNED, (5) D.R. , ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD LAHA/SR.P.S.