Shri Shafiqua A.Salam Momin, V. The Income tax Officer,(TDS) PatanRange, Patan

ITA 2507/AHD/2008

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67624 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-07-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 03-07-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JANGID
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO. 2507/AHD/2008 A.Y: 2005-06 SHAFIQUA A. SALAM MOMIN AT AND PO AMRAPURA, TA- PATAN PAN: AJIPM0717FR VS ITO (TDS) PATAN RANGE, PATAN (ASSESSEE) (REVENUE) REVENUE BY : SHRI J.P. JANGID SR. D.R. ASSESSEE(S) BY : SHRI VIJAY RANJAN, A.R. / // / DATE OF HEARING : 31/07/2013 / DATE OF PRONOUNCEMENT: 23/08/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FR OM THE ORDER OF LEARNED CIT(A), GANDHINAGAR, DATED 10.04.2008. THE MAIN GROUNDS CONTESTED BEFORE US ARE GROUND NOS. 1 AND 2 REPRODU CED BELOW: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE CIT(A) ERRED IN DISPOSING OF THE APPEAL BEFORE HIM ALMOST EX PAR TE. 2. WITHOUT PREJUDICE, ON THE FACTS AND IN THE CIRCU MSTANCES OF THE CASE, THE CIT(A) ERRED IN DISPOSING OF THE APPEAL W ITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 2. HEARD BOTH THE SIDES. ON PERUSAL OF THE ORDER OF LEARNED CIT(A), IT IS APPARENT THAT NOBODY WAS PRESENT FROM THE SID E OF THE ASSESSEE, ALTHOUGH NOTICES OF HEARING WERE STATED TO BE SERVE D. SINCE THE APPELLANT HAD NOT PURSUED THE APPEAL, THEREFORE, TH E LEARNED CIT(A) HAD DECIDED THE ISSUE ON THE BASIS OF THE SUBMISSIONS M ADE BEFORE AO. BEFORE US LEARNED AR, MR. VIJAY RANJAN, HAS STATED WITH FULL SENSE OF RESPONSIBILITY THAT THE APPELLANT WAS SERIOUS TO CO NTEST HER APPEAL BUT ITA NO.2507/AHD/2008 SHAFIQUA A. SALAM MOMIN VS.ITO (TDS) PATAN RANGE, P ATAN A.Y. 2005-06 - 2 - DUE TO CERTAIN UNFORESEEN CIRCUMSTANCES, THE SAME C OULD NOT BE REPRESENTED BEFORE LEARNED CIT(A) BY HER LEARNED AR . LEARNED A.R. HAS ALSO PLACED RELIANCE UPON THE JUDGMENT OF HONB LE APEX COURT COLLECTOR LAND ACQUISITION OFFICER VS. MASTER KATIJ I AND OTHERS AS REPORTED IN 1987 SCC (2) 107 JT 1987 (1) 537. HE HAS GIVEN AN UNDERTAKING THAT IF AN OPPORTUNITY BE GRANTED THEN THE CASE SHALL BE PROPERLY REPRESENTED BEFORE THE REVENUE AUTHORITIES . 3. CONSIDERING THE UNDERTAKING GIVEN BY LEARNED AR AS ALSO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE , WE ARE OF THE CONSIDERED OPINION THAT THIS APPELLANT CAN BE GRANT ED AN ANOTHER CHANCE TO REPRESENT HER CASE. THEREFORE, WE HEREBY RESTORE THE ISSUES RAISED IN THE GROUNDS OF APPEAL BACK TO THE FILE OF LEARNED C IT(A) TO BE DECIDED DE NOVO AS PER LAW. WE HEREBY GIVE DIRECTION TO THI S APPELLANT TO BE PRESENT BEFORE LEARNED CIT(A) WITHIN 30 DAYS ON REC EIPT OF THIS ORDER OF THE TRIBUNAL; EITHER IN PERSON OR THROUGH LEGAL REP RESENTATIVE; WITHOUT WAITING FOR ANY NOTICE OF HEARING FROM THE OFFICE O F LEARNED CIT(A) SO THAT THIS APPEAL CAN BE DECIDED AT AN EARLY DATED. HOWEVER, LEARNED CIT(A) IS AT LIBERTY TO TAKE PROPER LEGAL ACTION AS REQUIRED UNDER LAW FOR THE DISPOSAL OF THIS APPEAL. RESULTANTLY, THE GROUN DS RAISED MAY BE TREATED AS ALLOWED FOR STATISTICAL PURPOSE ONLY. SD/- SD/- (T.R. MEENA ) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD; DATED 23/08/2013 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. ITA NO.2507/AHD/2008 SHAFIQUA A. SALAM MOMIN VS.ITO (TDS) PATAN RANGE, P ATAN A.Y. 2005-06 - 3 - 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD