Manojbhai Vasantlal Sonpal, Amreli, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(3), AMRELI

ITA 295/RJT/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8877 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 10 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: 2007-2008
• Appeal Filed On: 01-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 5 /RJT/201 4 ( / ASSESSMENT YEAR : 2007 - 08 ) MANOJBHAI VASANTLAL SONPAL, PROP. OF M/S. HANUMAN INDUSTRIES. NR. ICE FACTORY, BAGASARA ROAD, AMRELI. / VS. THE ITO, WARD 2(3), AMRELI. ./ ./ PAN/GIR NO. : AHSPS 7182 G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : -- NONE -- / 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) - I V , RAJKOT [CIT(A ) IN SHORT] VIDE APPEAL NO.CIT(A) - IV / 0006/12 - 13 DATED 10/02 /201 4 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.14 3(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') DATED 01 / 12 /20 11 RELEVANT TO ASSESSMENT YEAR (AY) 2007 - 08. ITA NO. 29 5 /RJT / 201 4 MANOJBHAI VASANTLAL SONPAL VS. THE ITO A.Y. 2007 - 08 - 2 - 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LEARNED DR AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND IN THE INTEREST OF JUSTICE, WE THINK IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) WILL PROVIDE R EASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS WELL AS THE ASSESSING OFFICER AND DECIDE THE MATTER AFRESH IN ACCORDANCE WITH THE LAW. APPELLANT IS DIRECTED TO CO - OPERATE WITH THE LD. CIT(A) AND SUBMIT ALL THE RELEVANT DOCUMENTS AND EVIDENCES BEFOR E 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) - I V , RAJKOT. 5. , , /DR,ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT