B.K. Jilla Prani Atyachar Nivaran Society, Banaskantha V. The DIT(Exemp.), Ahmedabad

ITA 2884/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2129 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-04-2013
• Assessment Year: misc
• Appeal Filed On: 26-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNT ANT MEMBER B.K. JILLA PRANI ATYACHAR NIVARAN SOCIETY, C/O.: JAYANTILAL BAPULAL DOSHI 45, ASHAPURI SOCIETY, DEODAR, DIST.: BANASKANTHA-385330 PAN NO. AABAB 2953 L (APPELLANT) VS DIT (EXEMPTION) AHMEDABAD 2 ND FLOOR, VASANT NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDABAD-380009 (RESPONDENT) REVENUE BY: SRI D.K. SINGH, SR. D.R. ASSESSEE BY: SRI M.K. PATEL, A.R. DATE OF HEARING : 15-04-2013 DATE OF PRONOUNCEMENT : 15-04-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. DIT(EXEMPTION) AHMEDABAD DATED 23-10-2012. 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE ASSESSEES APPLICATION U/S 80G(5) OF THE ACT HAS BE EN REJECTED BY LD. DIT(EXEMPTION) WITHOUT PROVIDING ADEQUATE OPPORTUNI TY THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY THE MATTE R IS RESTORED BACK TO THE FILE ITA NO. 2884/AHD/2012 I.T.A NO.2884/AHD/2012 PAG E NO B.K. JILLA PRANI ATYACHAR NIVARAN SOCIETY VS. DIT(E XEMPTION) 2 OF LD. DIT(EXEMPTION) FOR FRESH ADJUDICATION AFTER PROVIDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (A. K. GARODIA) ( D.K.TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 15 /04/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#