Dr. Harit M.Parikh, Ahmedabad V. The Income tax Officer,Ward-9(3), Ahmedabad

ITA 2875/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94579 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NO. 2875/AHD/2011 / ASSESSMENT YEAR: 2007-08 DR. HARIT M. PARIKH, LAVANYA 8, VIJAY PARK SOCIETY, NAVRANGPURA, AHMEDABAD PAN : AGDPP 7471 R VS. THE INCOME TAX OFFICER, WARD-9(3), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. CHANDEL, SR. DR. / DATE OF HEARING : 19/10/2015 / DATE OF PRONOUNCEMENT: 21/10/2015 / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AH MEDABAD DATED 08.09.2011 FOR ASSESSMENT YEAR 2007-08. 2. THE FIRST GROUND OF THE ASSESSEES APPEAL READS AS UNDER: THE LEARNED CIT(A) HAS GRIEVOUSLY ERRED IN PASSIN G AN EX-PARTE ORDER WITHOUT GRANTING PROPER OPPORTUNITY TO THE APPELLAN T. IN VIEW OF THE FACT THAT THE NON-ATTENDANCE ON 01.09.2011 BEING ON ACCOUNT OF REASONABLE CAUSE, THE IMPUGNED EX-PARTE ORDER REQUI RES TO BE SET-ASIDE TO THE FILE OF THE LEARNED CIT(A) FOR DECISION AFRES H AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING KEEPING IN VIEW THE PRINCIPL ES OF NATURAL JUSTICE AND EQUITY. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND PERUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT THE CASE WAS FIXED ITA NO. 2875/AHD/2011 DR. HARIT M. PARIKH VS. ITO AY 2007-08 2 FOR HEARING BEFORE THE CIT(A) ON THREE DATES, I.E., ON 28.07.2011, 12.08.2011 AND 01.09.2011. THE ASSESSEES COUNSEL APPEARED ON BOTH THE EARLIER DATES, I.E., ON 28.07.2011 AND 12.08.20 11; HOWEVER, HE FAILED TO APPEAR BEFORE THE CIT(A) ON 01.09.2011. THE CIT (A) WITHOUT ALLOWING ANY FURTHER OPPORTUNITY AND WITHOUT DECIDI NG THE APPEAL ON MERIT, DISMISSED THE ASSESSEES APPEAL PRESUMING TH AT THE APPELLANT HAS NOTHING TO STATE OR SUBMIT. IN OUR OPINION, TH E CIT(A) EITHER OUGHT TO HAVE ALLOWED ONE MORE OPPORTUNITY TO THE ASSESSE E OR EVEN IF HE DECIDED THE APPEAL EX-PARTE, HE SHOULD HAVE ADJUDICATED THE ISSUE ON MERIT RATHER THAN ON THE PRESUMPTION THAT THE ASSES SEE HAS NOTHING ELSE TO SUBMIT. IN VIEW OF ABOVE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE. WE DIRECT HIM TO RE-ADJUDICATE THE ISSUE IN ACCORDANCE WITH LAW AFTER ALLOWING ADE QUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. SINCE WE HAVE SET ASIDE THE ORDER OF THE CIT(A), THE OTHER GROUNDS RAISED IN THE APPEAL OF THE ASSESSEE NEED N O FURTHER ADJUDICATION AT THIS STAGE. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DEEMED T O BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 21 ST OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 21/10/2015 BIJU T., PS ITA NO. 2875/AHD/2011 DR. HARIT M. PARIKH VS. ITO AY 2007-08 3 !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A) 5. '() # , # , ' / DR, ITAT, AHMEDABAD 6. ). / / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD