Shri Siddiq Ishaq Khatri, Surat V. The Income tax Officer,Ward-5(4), Surat

ITA 2923/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0514 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTA NT MEMBER SIDDIQ ISHAQ KHATRI (APPELLANT) PAN NO. AOOPK6577N VS. INCOME TAX OFFICER WARD 5(4) SURAT (RESPONDENT) REVENUE BY : SRI RAHUL KUMAR, SR. D.R. ASSESSEE BY : HARDIK VORA, A.R. DATE OF HEARING : 21-02-2013 DATE OF PRONOUNCEMENT : 28-02-2013 / ORDER PER : D.K TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-I SURAT, DATED 31.10.2012. 2. THE ASSESSEE IN THIS APPEAL IS AGGRIEVED BY THE ACTION OF LD.CIT(A) IN CONFIRMING THE PENALTY U/S 271(1)(C) OF THE ACT LEV IED BY ASSESSING OFFICER. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE I.T.A. NO. 2923/AHD/2012 A.Y.:-2009-10 ITA NO. 2923/AHD/2012 A.Y. 2009-10 PAGE NO SIDDIQ ISHAQ KHATRI VS. ITO 2 ISSUE INVOLVED IN THIS APPEAL IS COVERED BY THE EAR LIER ORDERS OF THE TRIBUNAL AND THE COPIES OF WHICH WERE ALSO FILED. HOWEVER A FTER GOING THROUGH THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT HE HAS PASSED AN ORDER IN WHICH EVEN THE FACTS OF THE CASE ARE NOT PROPERLY MENTION ED. WE FURTHER FIND THAT ONLY ONE OPPORTUNITY WAS GIVEN BY HIM TO THE ASSESS EE TO PRESENT HIS CASE. SINCE, THE FACTS ARE NOT COMING OUT OF THE ORDER O F LD.CIT(A), WE ARE NOT IN A POSITION TO DECIDE WHETHER THE CASE LAWS RELIED B Y THE ASSESSEE ARE APPLICABLE IN THIS CASE OR NOT, THEREFORE, THE MATT ER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AND BY PASSING A SPEAKING ORDER. WE HOLD ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 28 /02/2013 A.K. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#