Anandiben Rameshbhai Patel, Mehsana V. The Income tax Officer,Patan Ward-4, Mehsana

ITA 2775/AHD/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7385 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 09-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. K. GARO DIA, AM) ITA NO.2775/AHD/2011 A. Y.: 2006-07 ANANDIBEN RAMESHBHAI PATEL, 22, AMBIKANAGAR SOCIETY, NR. BUS STATION, KADI, MEHSANA PA NO. AIUPP 5366 L VS THE INCOME TAX OFFICER, PATAN WARD 4, PATAN (APPELLANT) (RESPONDENT) APPELLANT BY SHRI M. K. PATEL, AR RESPONDENT BY SHRI B. L. YADAV, SR. DR DATE OF HEARING: 10-01-2012 DATE OF PRONOUNCEMENT: 10-01-2012 O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A), G ANDHINAGAR DATED 30-06-2010, FOR ASSESSMENT YEAR 2006-07. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) PASSED THE ORDER EX-PARTE BECAUSE NO TICE SENT THROUGH POSTAL DEPARTMENT COULD NOT BE SERVED UPON THE ASSESSEE. HE HAS REFERRED TO PARA 3 OF THE APPELLATE ORDER IN WHICH THE LEARNED CIT(A) NOTED THAT THE REGISTERED COVER LETTERS SENT TO THE ASSESSEE RETURNED WITH THE REMARKS LEFT BY THE POSTAL AUTH ORITIES. THE LEARNED ITA NO.2775/AHD/2011 ANANDIBEN RAMESHBHAI PATEL VS ITO WARD 4, PATAN 2 COUNSEL SUBMITTED THAT ADDRESS OF THE ASSESSEE IS S AME AS IS SHOWN IN THE APPELLATE ORDER. THEREFORE, THE ASSESSEE IS DENIED OPPORTUNITY OF BEING HEARD. HE HAS, THEREFORE, SUBMITTED THAT T HE MATTER MAY BE REMANDED TO THE FILE OF THE LEARNED CIT(A) FOR RECO NSIDERATION OF THE ISSUES ON MERIT. THE LEARNED DR ALSO SUGGESTED THAT THE MATTER MAY BE REMANDED TO THE FILE OF THE LEARNED CIT(A) AND F URTHER SUBMITTED THAT THE ASSESSEE REMAINED UNCOOPERATIVE BEFORE THE AO. 3. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF THE VIEW THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LEARNED CIT(A). THE LEARNED CIT(A) SPECIFICALLY NOTED IN THE IMPUGNED O RDER THAT REGISTERED LETTERS SEND TO THE ASSESSEE WERE RETURN ED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. THE ADDRESS OF THE ASSESSEE IS SAME AS IS NOTED IN THE IMPUGNED ORDERS. SINCE THE NOTICE OF HEARING OF THE APPEAL COULD NOT BE SERVED UPON THE ASSESSEE , FRESH OPPORTUNITY SHALL HAVE TO BE GRANTED TO THE ASSESSE E FOR HEARING OF THE APPEAL. MAY BE, THE ASSESSEE DID NOT COOPERATE AT THE ASSESSMENT STAGE WOULD NOT BE A GROUND TO PROCEED E X-PARTE AGAINST THE ASSESSEE WITHOUT SERVICE OF NOTICE AT THE FIRST APPELLATE STAGE. WE ACCORDINGLY, SET ASIDE THE ORDER OF THE LEARNED CIT (A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION T O RE-DECIDE THE APPEAL OF THE ASSESSEE ON ALL THE GROUNDS OF APPEAL BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2775/AHD/2011 ANANDIBEN RAMESHBHAI PATEL VS ITO WARD 4, PATAN 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD