Shri Dhirendra K.Sheth, Ahmedabad V. The Income tax Officer,Ward-10(1), Ahmedabad

ITA 2742/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6405 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 23-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M K PATEL
• Keywords: Principle of natural justice
• Section: 68

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE S/SHRI M.K. SHRAWAT, JM AND D.C.AGRAWAL, AM DHIRENDRA K. SHETH, C/O SHETH MOTORS, UL-45 URVASHI COMPLEX, NEAR MITHAKHALI SIX ROADS, NAVRANGPURA, AHMEDABAD. VS. ITO, WARD 10(1), AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M. K. PATEL, AR RESPONDENT BY:- SHRI B. L. YADAV, SR.DR O R D E R PER M. K. SHRAWAT, JUDICIAL MEMBER . THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WH ICH HAS EMERGED FROM THE ORDER OF CIT(A)-XVI, AHMEDABAD, DATED 4.3. 2010 AND THE SUBSTANTIVE GROUND WHICH IS PRESSED BEFORE US IS GR OUND NO.2, WHICH IS REPRODUCED BELOW :- (2) THE ORDER PASSED BY THE LD. CIT(A)-XVI, AHMEDABAD I S BAD IN LAW AND HENCE REQUIRES TO BE QUASHED. REST OF THE GROUNDS AS PER GROUNDS OF APPEAL ARE IN RESPECT OF ADDITION U/S 68 OF I.T. ACT, AT THE OUTSET THE LD. AR HAS CLARIF IED THAT IF GROUND NO.2 IS ALLOWED THEN PRESENTLY MERITS OF THE CASE NEED NOT BE ADJUDICATED UPON. ITA NO.2742/AHD/2010 ASST. YEAR 2007-08 ITA NO.2742/AHD/2010 ASST. YEAR 2007-08 2 2. WE HAVE FOUND THAT NO ONE HAS APPEARED FROM THE SIDE OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. THE SAID APPEAL WAS DISMISSED FOR WANT OF APPEARANCE AS PER THE FOLLOWI NG OBSERVATIONS :- 3. IN THIS CASE NOTICE OF HEARING WERE ISSUED ON 2 1.1.2010 FIXING HEARING ON 3.2.2010. HOWEVER THIS NOTICE WAS RETURN ED UNSERVED BY POSTAL AUTHORITIES UNDER THE REMARKS LEFT. ANOTHE R NOTICE WAS ISSUED ON 4.2.2010 FIXING THE HEARING ON 23.2.2010. HOWEVE R, THIS NOTICE ALSO CAME UNSERVED BY POSTAL AUTHORITIES UNDER THE REMAR K LEFT. SINCE THE APPELLANT HAS NOT COMMUNICATED ABOUT NEW ADDRESS TO THIS OFFICE, IT IS PRESUMED THAT HE IS NOT SERIOUS IN PURSING THE APPE AL. 4. THE APPEAL IS THEREFORE TREATED AS DISMISSED AS NOT PURSUED. 3. NOW BEFORE US, THE LD. AR, MR. M. K. PATEL MADE A STATEMENT AT BAR THAT IF THIS APPEAL BE RESTORED BACK FOR RE-ADJ UDICATION BEFORE THE FIRST APPELLATE AUTHORITY THEN HE HEREBY GIVES AN UNDERTA KING THAT THERE SHALL BE PROPER COMPLIANCE AND THE APPEAL SHALL BE DECIDED A T AN EARLY DATE BY PLACING REQUISITE INFORMATION. 4. FROM THE SIDE OF THE REVENUE LD. DR, MR. B. L. Y ADAV APPEARED AND EXPRESSED THAT THOUGH THERE WAS NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY WHEN NOTICES WERE ISSUED BUT FOR THE SAKE OF NATURAL JUSTICE THE PLEA OF THE ASS ESSEE CAN BE ENTERTAINED AS PER LAW. ITA NO.2742/AHD/2010 ASST. YEAR 2007-08 3 5. HAVING HEARD BOTH THE SIDES WE ARE ALSO OF THE V IEW THAT A LITIGANT MUST BE PROVIDED AN OPPORTUNITY OF HEARING SO THAT HE CAN PUT-FORTH HIS CASE BEFORE AN APPELLATE AUTHORITY. HOWEVER, WE DEE M IT PROPER TO DIRECT THIS APPELLANT TO FULLY CO-OPERATE WITH THE PROCEED INGS AND FOR THAT WE HEREBY INSTRUCT TO APPEAR WITHIN 15 DAYS SUO MOTTU BEFORE THE LD. CIT(A) ON RECEIPT OF THIS JUDGMENT. THIS APPELLANT SHALL N OT WAIT FOR THE SERVICE OF NOTICE FROM THE SIDE OF THE REVENUE AND SHALL TAKE NOTE OF THE DATE OF HEARING AS GRANTED BY THE LD. CIT(A) AS PER LAW. CO NSEQUENTLY, THIS GROUND MAY BE TREATED AS ALLOWED BUT FOR STATISTICA L PURPOSE ONLY. 6. IN THE RESULT, THE APPEAL IS ALLOWED ONLY FOR ST ATISTICAL PURPOSE. ORDER WAS PRONOUNCED IN OPEN COURT ON 17 TH JUNE, 2011. SD/- SD/- (D.C. AGRAWAL) (M. K. SHRAWAT) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD, DATED : 17/6/2011. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ITA NO.2742/AHD/2010 ASST. YEAR 2007-08 4 1.DATE OF DICTATION 3/6/2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 3/6/2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S17.6.2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 17.6.2011 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..