Late Kishorbhai Ramjibhai Dobariya L/h. Jaydeep Kishorbhai Dobariya, Virpur V. The Income Tax Officer Ward-1(2)(3), Rajkot, Rajkot

ITA 274/RJT/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2470 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NAMITA KHURANA
• Keywords: Opportunity of being heard
• Section: 201; 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ./ ITA NO. 2 74 /RJT/201 8 / ASS ESSMENT YEAR: 201 0 - 1 1 L ATE KI SHORBHAI RAMJIBHAI DOBARIYA LG. JAYDEEP KISHORBHAI DOBARIYA AT VIRPUR, TAL. JETPUR, DIST. RAJKOT VS THE INCOME TAX OFFICER, WARD - 1(2)(3), RAJKOT PAN NO. AOP PD2 344 K / (APPELLANT) / (RESPONDENT) ASS ESSEE BY : SHRI RASHMIN VEKARIYA, AR REVENUE BY : MRS. NAMITA KHURANA , SR. DR / DATE OF HEARING : 2 6 / 02 /20 20 / DATE OF PRONOUNCEMENT : 28 / 02 / 20 20 PER BENCH : THE INSTANT APPEAL FILED BY THE A SSESSEE IS DIRECTED AGAINST THE ORDER DATED 21 . 05 .201 8 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 , RAJKOT ARISING OUT OF THE ORDER DATED 3 0 . 11 .201 6 PASSED BY THE IT O, WARD - 1(2)(3) , RAJKOT UNDER SE CTION 14 4 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) FOR THE ASSESSMENT YEAR (A.Y.) 20 1 0 - 1 1 . 2. THE ASSESSEE HAS COME UP BEFORE THE TRIBUNAL AGAINST THE ORDER DATED 21.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX(AP PEALS) - 1, RAJKOT UNDER SECTION 144 R.W.S. 147 OF THE ACT WHICH IS ADMITTEDLY AN EX - PARTE ORDER. 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT ANOTHER OPPORTUNITY BE GIVEN TO THE ITA NO . 2 74 /RJT/201 8 AY 201 0 - 1 1 - 2 - ASSESSE E TO REPRESENT THE CASE BEFORE THE AUTHORITIES BELOW. IN FACT, IT WAS FURTHER SUBMITTED BY HIM THAT THE ASSESSEE ATTENDED BEFORE THE LD. CIT(A) AND SOUGHT FOR ADJOURNMENT BUT ULTIMATELY THE MATTER WAS FINALIZED EX - PARTE. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SUBMISSION MADE BY THE LD. AR WE IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE FIND IT FIT AND PROPER TO REMIT THE ISSUE TO THE FILE OF THE AO TO DECIDE THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE AS SESSEE AND AFTER CONSIDERING THE EVIDENCES ON RECORD AND ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE MATTER. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE WILL COOPERATE WITH THE LD. AO WITHOUT ASKING FOR ANY UNNECESSA RY ADJOURNMENT. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE COURT ON 28 TH FEBRUARY , 2020 AT RAJKOT . SD/ - SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER ( MADHU MITA ROY ) JUDICIAL MEMBER RAJKOT ; DATED, 28 / 02 /20 20 TANMAY DATTA , SR.PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RA JKOT 6. / GUARD FILE . / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT