Bhartiben Ajitbhai Shah, Ahmedabad V. The Income tax Officer,Ward-10(3), Ahmedabad

ITA 2934/AHD/2011

• Counselvise Citation: 293420514 RSA 2011
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-09-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 25-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Opportunity of being heard
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BHARATIBEN AJITBHAI SHAH B-1 & 2, DEVDARSHAN TOWERS, OPP. SHANTI TOWERS, NEAR MANEKBAUG HALL, NEHRUNAGAR CROSS ROAD, AMBAWADI, AHMEDABAD PAN: AMMPS 3637H (APPELLANT) VS THE INCOME TAX OFFICER, WARD-10(3), AHMEDABAD. (RESPONDENT) SEJAL ASHESHBHAI SHAH 101, MOHINI APARTMENT, S.M. COMPOUNT, AMBAWADI, AHMEDABAD PAN: AKTPS8119F (APPELLANT) VS THE INCOME TAX OFFICER, WARD-10(3), AHMEDABAD. (RESPONDENT) ASSESSEE BY: SMT. URVASHI SODHAN, A. R. REVENUE BY: SRI B.L. YADAV, SR .D.R. DATE OF HEARING : 17-09-2013 DATE OF PRONOUNCEMENT : 17-09-20 13 ITA NO. 2934/AHD/2011 ASSESSMENT YEARS 2003-04 ITA NO. 2935/AHD/2011 ASSESSMENT YEARS 2003-04 I.T.A NO. 2934 & 2935/AHD/2011 A.Y. 2003-0 4 PAGE NO. BHARTIBEN AJITBHAI SHAH & SHRI SEJAL ASHESHBHAI SHA H 2 / ORDER PER : B.P. JAIN, ACCOUNTANT MEMBER:- THESE TWO APPEALS OF THE TWO DIFFERENT ASSESSEES A RISE FROM TWO DIFFERENT ORDERS OF LD. CIT(A)-XVI AHMEDABAD, FOR T HE ASSESSMENT YEAR 2003-04, EACH DATED 07.09.2011. 2. BOTH THE ASSESSEES HAVE RAISED AS MANY AS 11 GRO UNDS OF APPEAL. GROUND NOS.2 AND 3 ARE WITH REGARD TO REOPENING OF THE ASSESSMENT AND GROUND NOS.4 AND 5 ARE WITH REGARD TO THE CONFIRMIN G OF ADDITION OF RS.3,31,325/- WITH RESPECT TO UNDISCLOSED INCOME AN D THE GROUND NOS.6, 7 AND 8 ARE WITH REGARD TO THE CONFIRMING OF INTEREST U/S. 234A, 234B AND 234C OF THE ACT AND THE OTHER GROUNDS ARE GENERAL I N NATURE. 3. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEES , SMT. URVASHI SODHAN INVITED OUR ATTENTION AT PAGE 1 OF THE ORDERS OF LE ARNED CIT(A) THAT IN RESPONSE TO THE NOTICE OF HEARING, NONE ATTENDED NO R ANY ADJOURNMENT APPLICATIONS WERE FILED. SHE HAS FURTHER INVITED OU R ATTENTION TO THE ORDER OF THE LEARNED CIT(A) THAT AS PER THE PRESUMPTION BY T HE LEARNED CIT(A) THAT THE ASSESSEES HAVE NO GRIEVANCE FROM THE ORDER OF T HE AO, WHEREAS THIS IS NOT THE CASE IN FACT NO OPPORTUNITY HAS BEEN PROVI DED TO THE ASSESSEES FOR ATTENDING BEFORE THE LEARNED CIT(A) AND THEREFORE, SHE PRAYED THAT THE MATTER BE SET ASIDE TO THE FILE OF THE LEARNED CIT(A) FOR RE-ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEES. I.T.A NO. 2934 & 2935/AHD/2011 A.Y. 2003-0 4 PAGE NO. BHARTIBEN AJITBHAI SHAH & SHRI SEJAL ASHESHBHAI SHA H 3 4. LD. SR.D.R. ON THE OTHER HAND AGREED FAIRLY TO S ET ASIDE THE MATTER TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION AFTER PR OVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE FACTS OF THE CASE, THERE IS NO DISPUTE TO THE FACT THAT THE ASSESSEES HAD NOT PRESENTED THEIR CASE BEFORE THE LEARNED CIT(A). FROM THE ORDER OF LEARNE D CIT(A), IT APPEARS THAT A NOTICE OF HEARING DATED 16.8.2011 WAS SENT TO THE ASSESSEES BUT THERE IS NOTHING ON RECORD WHETHER THE NOTICES HAVE BEEN SER VED TO THE ASSESSEES OR NOT. IT WILL BE IN THE INTEREST OF JUSTICE IF THE M ATTER IS SET ASIDE TO THE FILE OF THE LEARNED CIT(A) WHO WILL DECIDE THE ISSUE DE NOV O BY PROVIDING AN ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE S. IT IS ORDERED ACCORDINGLY. THUS ALL THE GROUNDS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER IS PRONOUNCED IN OPEN COURT ON 17-09-201 3 ( B. P. JAIN) ACCOUNTANT MEMBER AHMEDABAD : DATED 17/09/2013 PRABHAT KR. KESARWANI I.T.A NO. 2934 & 2935/AHD/2011 A.Y. 2003-0 4 PAGE NO. BHARTIBEN AJITBHAI SHAH & SHRI SEJAL ASHESHBHAI SHA H 4 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,