Shri Purshottambhai K.Patel, Ahmedabad V. The Income tax Officer,Ward-6(5), Ahmedabad

ITA 263/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6540 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 01-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SHRTI
• Assessee Lawyers: MANUBHAI A PANCHAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO. 263/ AHD/2011 (ASSESSMENT YEAR 2006-07) SHRI PURSHOTTAMBHAI K PATEL, C/O CA MANUBHAI A PANCHAL, B/12, FIRST FLOOR, VASUPUJYA CHAMBER NEAR I TAX CIRCLE, ASHRAM ROAD, AHMEDABAD VS. ITO, WARD 6(5), AHMEDABAD PAN/GIR NO. : ACRPP3230C (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MANUBHAI A PANCHAL, AR RESPONDENT BY: SHRI Y C SHRTI, DR O R D E R THIS IS ASSESSEES APPEAL PREFERRED AGAINST THE OR DER DATED 24.11.2010 OF CIT(A) XVI, AHMEDABAD FOR THE ASSESSMENT YEAR 20 06-07. 2. AT THE TIME OF HEARING, AT THE OUTSET LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT DURING THE APPELLATE PROCEEDINGS BEF ORE LD. CIT(A) HE ATTENDED THE LD. CIT(A) TWICE BUT ON BOTH THE OCCAS IONS HE WAS TOLD THAT THE LD. CIT(A) WAS PRE OCCUPIED WITH SOME OTHER URGENT MATTER AND, THEREFORE, ADJOURNMENT LETTER MAY BE FILED AT HIS OFFICE WHICH HE DID. HOWEVER, LD. CIT(A) INSTEAD OF GIVING ADJOURNMENT TO THE ASSESSE E, PASSED EX-PARTE ORDER CONFIRMING THE ORDER PASSED BY THE A.O. U/S 144 OF THE ACT. HE, THEREFORE, PRAYED THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE LD. CIT(A) AND FOR THIS PURPOSE, THE MATTER MAY KINDLY BE RESTORED TO I.T.A.NO.263/AHD/2011 2 THE FILE OF LD. CIT(A). THIS PRAYER OF THE ASSESSE E WAS NOT SERIOUSLY OPPOSED BY THE LD. D.R. 3. IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE M ATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD JUNE 2011. SD./- (D.K.TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED :03 RD JUNE, 2011 SP 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 1. DATE OF DICTATION 3/6/11. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3/6/11. OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.3/6/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 3/6/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6/6/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..