Vasupujya Arcade (P) Ltd., Ahmedabad V. The Income tax Officer,Ward-8(4), Ahmedabad

ITA 2970/AHD/2009

• Counselvise Citation: [2010] 137 COUNSELVISE.COM (IT) 0028 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 05-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ORAM
• Assessee Lawyers: S N DIVATIA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AAHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, AM VASUPUJYA ARCADE (P) LTD., 2 ND FLOOR, VASUPUJYA GALAXY LINE, B/H SAMARTHESHWAR MAHADEV TEMPLE, LAW GARDEN, ELLISBRIDGE, AHMEDABAD. V/S . INCOME-TAX OFFICER, WD 8(4), AHMEDABAD. PAN NO.AACCVO 143J (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S. N. DIVATIA, AR RESPONDENT BY:- SHRI P. ORAM, SR. DR O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A) -XIV, AHMEDABAD, DATED 17 TH MARCH, 2008 FOR ASSESSMENT YEAR 2005-06. 2. LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT APPE AL WAS FIXED FOR HEARING BEFORE HIM ON 7 TH MARCH, 2008 AND NOTICE WAS SERVED ON THE ASSESSEE BY SPEED POST AS WELL AS THROUGH ASSESSING OFFICER. IN THE ABSENCE OF ANY APPEARANCE ON BEHALF OF ASSESSEE BEF ORE HIM, APPEAL WAS ITA NO.2970/AHD/2009 ASST. YEAR :2005-06 2 DECIDED EX PARTE AND DISMISSED VIDE IMPUGNED ORDER DATED 17 TH MARCH, 2008. 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS WAS THE FIRST DATE OF HEARING BEFORE LD. CIT(A) AND BECAUSE OF CHANGE OF ADDRESS OF THE ASSESSEE, THE NOTICE COULD NOT REACH THE ASSESSEE B EFORE THE DATE OF HEARING. HE HAS REFERRED TO P.B.28 WHICH IS THE NOT ICE GIVEN TO THE A.O. ON 4 TH MARCH, 2008 FOR SERVICE UPON THE ASSESSEE. LD. COU NSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE NOTICE COULD NOT REACH TO THE ASSESSEE BEFORE DATE OF HEARING DUE TO CHANGE OF ADDRESS, TH EREFORE, THERE WAS NO PROPER AND TIMELY SERVICE OF NOTICE OF HEARING HENC E THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. LD. DEPARTMENTAL REPR ESENTATIVE RELIED UPON THE ORDER OF CIT(A), HOWEVER, HE HAS NO OBJECTION I F THE MATTER IS REHEARD BY THE LD. CIT(A). 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT ENDS OF JUSTICE REQUIRE THAT THE MATTER MAY BE REMA NDED TO THE LD. CIT(A) FOR DISPOSAL OF THE APPEAL IN ACCORDANCE WITH LAW B Y GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. PB 28 IS THE NOTICE GIVEN TO THE A.O. ON 4 TH MARCH08 FOR SERVICE UPON THE ASSESSEE FOR THE DATE OF HEARING ON 7 TH MARCH08. THERE IS A CHANGE IN ADDRESS OF THE ASSESSEE ALSO AS NOTED IN THE APPEAL PAPERS. THE AB OVE FACTS, THEREFORE, WOULD SHOW THAT THE NOTICE SENT THROUGH POST HAS NO T REACHED THE ASSESSEE BEFORE DATE OF HEARING AND THAT THE NOTICE FOR THE DATE OF HEARING 7 TH MARCH08 COULD NOT BE SERVICED UPON THE ASSESSEE GI VING IT REASONABLE TIME TO MAKE REPRESENTATION BEFORE THE LD. CIT(A). LD. CIT(A) HAS NOT NOTED IN THE IMPUGNED ORDER IF ANY OTHER OPPORTUNIT Y OF HEARING OF THE APPEAL IS ALSO GIVEN TO THE ASSESSEE. CONSIDERING T HE FACTS AND CIRCUMSTANCES NOTED ABOVE, WE SET ASIDE THE ORDER O F THE LD. CIT(A) 3 BECAUSE NO PROPER OPPORTUNITY OF BEING HEARD IS PRO VIDED TO THE ASSESSEE. THE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF LD. CIT(A) AND WE DIRECT HIM TO DECIDE THE APPEAL OF THE ASSESSEE IN ACCORDANCE WITH LAW BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. ASSESSEE SHALL FURNISH CHANGE OF ADDRESS TO THE AUT HORITIES BELOW IMMEDIATELY. WITH THE ABOVE OBSERVATIONS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 05/01/2010 SD/- SD/- (D.C.AGRAWAL) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 05/01/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD