Shri Sanjiv Premkumar Saggi, Ahmedabad V. The Income tax Officer, Ward-1(3), Ahmedabad

ITA 264/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9344 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 27-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Assessee Lawyers: DIVYANG J SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 264/AHD/2014 (ASSESSMENT YEAR: 2009-10) SHRI SANJIV PREMKUMAR SAGGI (PROP. OF CRYSTAL ALLOYS & MANUFACTURING CO.) PLOT NO. 70/B,OPP. S.B.I., PHASE-1, VATVA, AHMEDABAD-342445 V/S INCOME TAX OFFICER, WARD- 1 (3), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ACKPS0134P APPELLANT BY : SHRI DIVYANG J. SHAH, AR RESPONDENT BY : SHRI ALBINUS TIRKEY, SR. D.R . ( )/ ORDER DATE OF HEARING : 06 -02-201 7 DATE OF PRONOUNCEMENT : 07-02-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF LD. CIT(A)-6, AHMEDABAD DATED 12.11.2013 PERTAINING TO A.Y. 2009- 10. ITA NO. 264/ AHD/2014 . A.Y.2009-10 2 2. THE ASSESSEE IS AGGRIEVED BY THE DISALLOWANCES MADE BY THE A.O. AND CONFIRMED BY THE FIRST APPELLATE AUTHORITY. 3. WE FIND NONE ATTENDED THE PROCEEDINGS BEFORE THE FI RST APPELLATE AUTHORITY WHICH PROMPTED THE FIRST APPELLATE AUTHOR ITY TO CONFIRM THE ASSESSMENT ORDER. WE ALSO FIND THAT THE LD. CIT(A) HAS ISSUED NOTICES ON TWO OCCASIONS BUT ON BOTH OCCASIONS RECEIVED NO RESPONS E FROM THE ASSESSEE. WE ALSO FIND THAT THE LD. CIT(A) WAS OF THE VIEW TH AT NO USEFUL PURPOSE WILL BE SERVED BY KEEPING THE APPEAL PENDING. 4. IN OUR CONSIDERED OPINION, THE ASSESSEE DESERVES A CHANCE TO DEFEND ITS CASE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAI R PLAY, WE RESTORE THIS APPEAL TO THE FILES OF THE LD. CIT(A). THE LD. CIT( A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS OF THE CASE AFTER GIVING A REASONA BLE AND FAIR OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE ASSESSEE IS DIRECTED IS PRESENT HIMSELF BEFORE THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 07- 02- 20 17 SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 07/02/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT.