Sunrise Weigh Systems Pvt.Ltd., Ahmedabad V. The Dy.CIT(OSD),Circle-8, Ahmedabad

ITA 2450/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6594 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 04-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) ITA NO.2450/AHD/2010 A. Y.: 2007-08 SUNSHINE WEIGH SYSTEMS PVT. LTD., 406, NARNARAYAN COMPLEX, SWASTIK CHAR RASTA, C. G. ROAD, AHMEDABAD VS THE D. C. I. T., (OSD), CIR-8, AHMEDABAD PA NO. AACCS 6789B (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI R. K. VOHRA, SR. DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XI V, AHMEDABAD DATED 24-05-2010 FOR ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE IN GROUNDS OF APPEAL CHALLENGED THE ADDITION OF RS.60,208/- ON ACCOUNT OF DISALLOWANCE OF DEPRECIAT ION ON CAR AND ADDITION OF RS.2,157/- ON ACCOUNT OF PF PAYMENT NOT MADE WITHIN DUE DATE. 3. ON GROUND NO.4, THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) SHOULD HAVE GIVEN ANOTHER OPPORTUNITY OF HEA RING AFTER THE ITA NO.2450AHD/2010 SUNSHINE WEIGH SYSTEMS PVT. LTD. VS DCIT (OSD), CIR CLE-8, AHMEDABAD 2 HEARING FIXED ON 29-03-2010, SPECIALLY WHEN THE ORD ER IS PASSED AFTER TWO MONTHS ON 24-05-2010. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LEARNED DR AND PERUSED THE FINDINGS OF THE AUTHORIT IES BELOW. 5. THE LEARNED CIT(A) NOTED THAT THE HEARING WAS AD JOURNED AT THE REQUEST OF THE ASSESSEE AND FINALLY IT WAS FIXED ON 29-03-2010. IN THE ABSENCE OF THE ASSESSEE AND EXPLANATION, THE APPEAL WAS DECIDED ON MERIT AND BOTH THESE GROUNDS WERE DISMISSED. THE LA ST HEARING WAS FIXED ON 29-03-2010, DESPITE THE ISSUES WERE NOT EX PLAINED IN THE PRESENT APPEAL, THE LEARNED CIT(A) PASSED THE ORDER AFTER CONSIDERABLE PERIOD ON 24-05-2010. FURTHER, THE REL EVANT CASE LAWS PRONOUNCED ON THE SUBJECT MATTER HAVE NOT BEEN TAKE N INTO CONSIDERATION. THE ASSESSEE, THEREFORE, RIGHTLY CON TENDED IN THE GROUNDS OF APPEAL THAT THE LEARNED CIT(A) SHOULD HA VE GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE FOR HEARING THE APPEAL ON MERIT. THE LEARNED DR HAS NO OBJECTION IF THE MATTER IS RESTOR ED TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING BOTH THE GROUNDS ON MER IT BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. CONSIDERING THE ISSUES INVOLVED IN THE PRESENT APPE AL AND THAT THERE IS NO OBJECTION FROM THE SIDE OF LEARNED DR IN REST ORING THE MATTER TO THE FILE OF THE LEARNED CIT(A), WE SET ASIDE THE OR DER OF THE LEARNED CIT(A) AND RESTORE THESE GROUNDS OF APPEAL TO THE F ILE OF THE LEARNED CIT(A) WITH DIRECTION TO RE-DECIDE BOTH THE GROUNDS ON MERIT BY GIVING ANOTHER REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2450AHD/2010 SUNSHINE WEIGH SYSTEMS PVT. LTD. VS DCIT (OSD), CIR CLE-8, AHMEDABAD 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20-05-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 20-05-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD