Shri Chimanlal P.Patel, Surat V. The ACIT.,Circle-7, Surat

ITA 2283/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6252 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-06-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 23-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PP B
• Assessee Lawyers: M J SHAH SHRI M R CHAUDHRYD R
• Keywords: Principle of natural justice; Condonation of delay

Judgement Text

ITA.NO.2282-2283/A HD/2009 ASSESSMENT YEAR 200 3-04 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH,AH MEDABAD. (BEFORE SHRI D.K. TYAGI & SHRI A. N. PAHUJA) I.T .A. NO.2282 & 2283/AHD/2009 (ASSESSMENT YEAR 2003- 04) SHRI CHIMANLAL P.PATEL KADI FALIA, PIR STREET, DUMAS, DISTRICT: SURAT. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7, AAYAKAR BHAVAN, MAJURA GATE, SURAT. (RESPONDENT) PAN: ABYPP 2897 B APPELLANT BY : SHRI M. J.SHAH RESPONDENT BY : SHRI M.R. CHAUDHRY,D.R. ( (( ( )/ )/)/ )/ ORDER PER: SHRI D.K. TYAGI,J.M. BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE TWO SEPARATE EX-PARTE ORDERS OF LD. CIT(A)-IV, SURAT DA TED 19-2-2007 AND DATED 3-9-2008 FOR THE ASSESSMENT YEAR 2003-04. 2. BOTH THESE APPEALS HAVE BEEN FILED LATE. APPLICA TION FOR CONDONATION OF DELAY HAS BEEN FILED. IN SUPPORT OF THE CONTENTS OF THE CONDONATION OF APPLICATION, AFFIDAVIT HAS ALSO BEEN FILED. AFTER H EARING BOTH THE PARTIES, FOR THE REASONS GIVEN BY THE ASSESSEE IN ITS CONDONATIO N APPLICATION, DELAY IN ITA.NO.2282-2283/A HD/2009 ASSESSMENT YEAR 200 3-04 . 2 FILING OF THESE APPEALS WAS CONDONED AND THE APPEAL WERE ADMITTED FOR HEARING. 3. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT LD. CIT (A) HAS PASSED EX-PARTE ORDERS IN BOTH THESE AP PEALS WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE THEREFORE, T HIS MATTER MAY KINDLY BE RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AF TER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. LD. D.R. OF THE REVENUE DID NOT OPPOSE THE SUBMISSION OF THE ASSESSEES COUNSEL. TH EREFORE, IN THE INTEREST OF NATURAL JUSTICE THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT (A) FOR FRESH ADJUDICATION AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE APPELLATE P ROCEEDINGS BEFORE THE LD. CIT (A). 5. IN THE RESULT, BOTH THESE APPEALS ARE ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 30 - 6 - 2011. SD/- SD/- ( A.N. PAHUJA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD. DATED: 30 - 6 - 2011. S.A.PATKI. ITA.NO.2282-2283/A HD/2009 ASSESSMENT YEAR 200 3-04 . 3 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-IV, SURAT. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 29 - 06 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 30 /06 / 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..