P.T. Synthetics, Surat V. The Income tax Officer,Ward-5(3), Surat

ITA 2307/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63191 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT ME MBER ITA NO.2307/AHD/2012 A.Y. 2009-10 M/S P.T. SYNTHETICS, 4-5, SUPER YARN MARKET, ZAMPA BAZAR, SURAT PAN-AAEFP7522Q APPELLANT VS. THE A.C.I.T., CIRCLE-5 SURAT RESPONDENT DEPARTMENT BY : SHRI T. SHANKAR, SR. D.R. ASSESSEE BY : SHRI M.K. PATEL, A.R. DATE OF HEARING : 13.12.2012 DATE OF PRONOUNCEMENT : 13.12.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-IV, SURAT DATED 21.03.2012. 2. THE ASSESSEE IN THE APPEAL IS AGGRIEVED BY THE ACTION OF THE A.O. IN LEVYING PENALTY OF RS.10,000/- U/S 271(1)(B) OF THE ACT WHICH HAS BEEN CONFIRMED BY LD. CIT(A) IN APPEAL. 3. AT THE TIME OF HEARING, AT THE OUTSET, LD. COUNS EL OF THE ASSESSEE SUBMITTED THAT LD. CIT(A) HAS CONFIRMED THE ACTION OF THE A.O. BY PASSING AN EX-PARTE ORDER AND WITHOUT GIVING ADEQUATE OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE, THEREFORE, THE MATTER MAY KINDLY BE SENT BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HEARD TO THE ITA NO.2307/AHD/2012 A.Y. 2009-10 2 ASSESSEE. LD. D.R. DID NOT OBJECT TO THIS PRAYER O F THE ASSESSEE. THEREFORE, THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) F OR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 13.12.2012 SD/- SD/- (ANIL CHATURVEDI) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD