Shri Nanjibhai N. Santoki, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(3), RAJKOT-GUJARAT

ITA 29/RJT/2013

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8873 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 31-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RM MANEK
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT , , BEFORE SHRI PRADIP KUMAR KEDIA , A CCOUNTANT MEMBER & SHRI MAHAVI R PRASAD , JUDICIAL MEMBER ./ I.T.A. NO. 29 /RJT/201 3 ( / ASSESSMENT YEAR : 2005 - 06 ) SHRI NANJIBHAI N. SANTOKI, 2, JANKALYAN SOCIETY, KANCHAN , OPP: DR. KANSAGRA HOSPITAL, RAJKOT / VS. ITO, WARD 1(3), RAJKOT. ./ ./ PAN/GIR NO. : AEXPS 2311 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI R. M. MANEK, ADVOCATE / RESPONDENT BY : SHRI USHA SHROTE, D.R. / DATE OF HEARING 14 /03/2018 / DATE OF PRONOUNCEMENT 16 / 0 3 /201 8 / O R D E R PER MAHAVIR PRASAD JUDICIAL M EMBER : THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE CO MMISSIONER OF INCOME TAX(APPEALS) - II, RAJKOT [CIT(A ) IN SHORT] VIDE APPEAL NO.CIT(A) - II/RJT/T/45/09 - 10 DATED 05/11/2012 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.14 3(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 20 / 12 /20 07 RELEVANT TO ASSESSMENT YEAR (AY) 2005 - 06. 2. WE HAVE HEARD BOTH THE PARTIES AND LOOKING TO THE FACTS AND CIRCUMSTANC ES OF THE CASE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND IN ITA NO. 29 /RJT / 201 3 SHRI NANJIBHAI N. SANTOKI VS. ITO A.Y. 2005 - 06 - 2 - THE INTEREST OF JUSTICE, WE THINK IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF THE LD. C IT(A) . THE CIT(A) MAY PROVIDE REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES AND DECIDE THE MATT ER AFRESH IN ACCORDANCE WITH THE LAW. APPELLANT IS DIRECT ED TO CO - OPERATE WITH THE LD. CIT(A) AND SUBMIT ALL THE RELEVANT DOCUMENTS AND EVIDENCES BEFORE THE LD. CIT(A) AS AND WHEN HE WILL BE CALLED BY THE LD. CIT(A) . 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 16 / 0 3 /201 8 SD/ - SD/ - ( ) ( ) ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16 / 03 /2018 PRITI YADAV , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - II, RAJKOT 5. , , /DR,ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION 15 /03/2018 . 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15 /03/2018 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S . 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO T HE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .. 10. DATE OF DESPATCH OF THE ORDER