Smt. Vaishali S.Patel, Anand V. The ACIT.,Cent.Circle-1, Baroda

ITA 2811/AHD/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2010 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 14-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER ITA NO.2811/AHD/2009 ASSESSMENT YEAR:2006-07 DATE OF HEARING: 16.12.09 DRAF TED:17.12.09 SMT. VAISHALI S PATEL, J.K. HOUSE, VINUKAKA MARG, V.V.NAGAR, ANAND, PAN NO.AJHPP4222D V/S. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, BARODA (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE (ADJOURNMENT PETITION) RESPONDENT BY:- SHRI C.K. MISHRA, SR. DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS)-IV, AHMEDABAD IN APPEAL NO. CIT (A)-IV/148.B/CC-1/07-08 DATED 18-03-2009. THE ASSESSMENT WAS FRAMED BY THE ACIT, CENTRAL CIRCLE-1, BARODA U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HERE INAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 20-12-2007 FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING THE ASSESSEE FILED ADJOUR NMENT APPLICATION, BUT IT SEEMS THAT THIS APPEAL DOES NOT CONTAIN CONTENTIOUS ISSUES WHICH REQUIRE ARGUMENTS. IT IS FOUND FROM THE ASSESSMENT ORDER TH AT THE ASSESSMENT WAS COMPLETED WITHIN 3 DAYS FILING OF RETURN AND THE AS SESSING OFFICER HAS NOT ISSUED ANY SHOW CAUSE NOTICE OR QUESTIONNAIRE FOR PROPOSING TH E ADDITIONS. ACCORDINGLY THE GROUND OF THE ASSESSEE IS THAT NO REASONABLE OPPORT UNITY OF BEING HEARD WAS ALLOWED TO THE ASSESSEE BEFORE PASSING ASSESSMENT ORDER AND THIS IS IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE FIND THAT THE PLEA OF THE AS SESSEE IS QUITE REASONABLE THAT ITA NO.2811/AHD/2009 A.Y.2006-07 SMT. VAISHALI S PATEL V. ACIT CC-1, BARODA PAGE 2 BEFORE PASSING OF ASSESSMENT ORDER ONLY 3-4 DAYS WE RE ALLOWED TO THE ASSESSEE. THE ASSESSEE FOR THE FIRST TIME REPLIED ON 15-01-00 7 ACCEPTING OWNERSHIP OF JEWELLERY FOUND FROM THE LOCKER, WHICH WAS FOUND DURING THE C OURSE OF SEARCH ON 19-01-2006. THE ASSESSEE FILED RETURN OF INCOME ON 17-12-2007 A ND NOTICE U/S.143(2) OF THE ACT WAS ISSUED ON 17-12-2007. WE FIND FROM THE ASSESSM ENT ORDER THAT THE SAME IS DATED 20-12-2007. THIS BEING THE FACT, THIS IS A C ASE OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. ACCORDINGLY, WE SET ASIDE THIS ORD ER OF LOWER AUTHORITIES AND REMIT THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR FR AMING FRESH ASSESSMENT ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 23/12/2009 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED :23/12/2009 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-IV, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD