Shri Kalidas Jivabhai Patel, Himatnagar V. The Dy.CIT.,Cent.Circle-2(3), Ahmedabad

ITA 2982/AHD/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67805 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR
• Assessee Lawyers: A L THAKKAR
• Keywords: Principle of natural justice

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO. & ASSTT.YEAR APPELLANT RESPONDENT 1. 2978/AHD/2010 A.Y.2008-2009 SHRI HASMUKHBHAI DHANJIBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : AKNPP 4827 F DCIT, CENT.CIR.2(3) AHMEDABAD. 2. 2979/AHD/2010 A.Y.2008-2009 SHRI KAMLESHBHAI BHAGUBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : ACDPP 4293 P DCIT, CENT.CIR.2(3) AHMEDABAD. 3. 2980/AHD/2010 A.Y.2008-2009 SHRI SURESHBHAI JIVABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : AGWPP 5570 C DCIT, CENT.CIR.2(3) AHMEDABAD. 4. 2981/AHD/2010 A.Y.2008-2009 SHRI GIRISHBHAI NARAYANBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : AJJPP 5189 M DCIT, CENT.CIR.2(3) AHMEDABAD. 5. 2982/AHD/2010 A.Y.2008-2009 SHRI KALIDAS JIVABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : ACCPP 5913 D DCIT, CENT.CIR.2(3) AHMEDABAD. 6. 2983/AHD/2010 A.Y.2008-2009 SHRI KANUBHAI BHIKHABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS DCIT, CENT.CIR.2(3) AHMEDABAD. 2978/AHD/2010 & 6 OTHERS ( -2- MAHAVIRNAGAR, HIMATNAGAR. PAN : AHWPP 2633 H 7. 2984/AHD/2010 A.Y.2008-2009 SHRI GIRISH KALIDAS PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR, HIMATNAGAR. PAN : AHWPP 2633 H DCIT, CENT.CIR.2(3) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI A.L. THAKKAR + 2 3 )/ REVENUE BY : SHRI O.P. BATHEJA, SR.DR 5 2 &(*/ DATE OF HEARING : 23 RD SEPTEMBER, 2013 678 2 &(*/ DATE OF PRONOUNCEMENT : 04.10.2013 )9 / O R D E R PER BENCH : THIS GROUP OF SEVEN APPEALS BY DIFFERENT ASSESSEES FOR THE ASSESSMENT YEAR 2008-2009 ARE DIR ECTED AGAINST THE ORDERS OF THE CIT(A). SINCE IDENTICAL ISSUE IS INVOLVED IN ALL THESE APPEALS, THESE ARE BEING DISPOSED WITH THIS C ONSOLIDATED ORDER. 2. THE COMMON GROUND NOS.1 TO 4 RAISED BY THE ASSES SEES IN ALL THESE APPEALS ARE AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN PASSING AN EX-PARTE ORDER WHICH IS ILLEGAL AND BAD IN LAW. 2978/AHD/2010 & 6 OTHERS ( -3- 2. THE LD.CIT(A) HAS ERRED IN PASSING AN EX-PARTE O RDER WITHOUT GIVING A REASONABLE OPPORTUNITY OF HEARING TO THE A PPELLANT HENCE THE SAME IS ILLEGAL AND BAD IN LAW. 3. THE LD.CIT(A) OUGHT TO HAVE CONSIDERED THE FACT THAT THE HEARING OF APPEAL HAD BEEN ADJOURNED BY HIM ON 10.9 .2010 WHICH WAS PUBLIC HOLIDAY DECLARED ON ACCOUNT OF IDD. 4. THE LD.CIT(A) HAS ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT HOLDING THAT THE RETURNED INCOME HAS BEEN ACCEPTED BY THE AO AND THE APPEALS FILED IN CASE OF ALL THE INDIVID UALS DOES NOT ARISE FROM THE ASSESSMENT ORDER. 3. THE LEARNED COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE CIT(A) HAS PASSED EXPARTE ORDER DISMISSING THE APPEALS OF THE ASSESSEE. HE SUBMITTED THAT THE HEARING OF THE APPEALS WAS ADJOURNED BY TH E CIT(A) TO 10.09.2010, WHICH WAS DECLARED TO BE HOLIDAY, AND THEREFORE, NO EFFECTIVE HEARING WAS ALLOWED TO THE ASSESSEE. HE SUBMITTED THAT NO NEW DATE OF HEARING WAS INTIMATED TO THE ASSESSEE IN THESE CASES. THE LEAR NED COUNSEL SUBMITTED THAT IN IDENTICAL FACTS, THE ITAT, AHMEDABAD TRIBUNAL IN THE CASE OF SHRI JAGDISHKUMAR RAMANLAL PATEL AND SHRI KAMLESHBHAI MA VABHAI PATEL, IN ITA NO.2992/AHD/2010 AND 2993/AHD/2010 HAS VIDE THE IR ORDER DATED 6.5.2011 RESTORED THE ISSUE TO THE FILE OF THE LEAR NED CIT(A) FOR FRESH ADJUDICATION IN THE INTEREST OF NATURAL JUSTICE. 4. THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF TH E LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THE LAST DATE OF HEARING IN THESE CASES WAS 8.9.2010, BUT AGAIN ON 8.9.2010, THE ASSESSEES SOUGHT ADJOURNMENT. THE LD.CIT(A) INFORMED THE ASSESSEES THAT ADJOURNME NT WOULD NOT BE GRANTED IN THESE CASES. HOWEVER, WRITTEN SUBMISSIO NS, IF ANY MAYBE FILED WITHIN TWO DAYS THAT WILL BE CONSIDERED. HE SUBMIT TED THAT NO DATE AS 10.9.2010 WAS GIVEN TO THE ASSESSEE, ALTHOUGH TWO D AYS TIME WAS ALLOWED ON 8.9.2010 TO FILE WRITTEN SUBMISSION IN THE CASES BEFORE THE CIT(A). IN THESE FACTS, HE SUBMITTED THAT THE LEARNED CIT(A) W AS JUSTIFIED IN PASSING THE EX PARTE ORDER. 2978/AHD/2010 & 6 OTHERS ( -4- 5. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE LAST DATE OF H EARING IN THESE CASES WAS 8.9.2010, AND THE ASSESSEES REQUESTED IN THESE CASES FOR FURTHER ADJOURNMENT IN THE MATTER. HOWEVER, THE LD. CIT(A) DECLINED THE REQUEST OF THE ASSESSEES, AND ALLOWED THE ASSESSEES TO FILE WR ITTEN SUBMISSIONS, IF ANY, WITHIN TWO DAYS FROM 8.9.2010, AND THAT WOULD BE CO NSIDERED. THE ASSESSEES HAVE NOT FILED ANY WRITTEN SUBMISSIONS. THE LD.CIT(A), AFTER ONE WEEK I.E. 15.09.2010 PASSED EX PARTE ORDER, DISMISSING THE APPEALS OF THE ASSESSEES. WE FIND THAT CO-ORDINATE BENCH IN IDENT ICAL FACTS, IN THE CASE OF SHRI JAGDISHKUMAR RAMANALAL PATEL AND SHRI KAMLESHB HAI MAVABHAI PATEL (SUPRA) HAS TAKEN A VIEW AND HAS RESTORED THE APPEA LS BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THESE FACTS OF THE CASE, AND I N VIEW OF THE DECISION OF THE CO-ORDINATE BENCH OF THE ITAT, AHMEDABAD BENCH, WHE REIN IN IDENTICAL FACTS EX PARTE ORDER OF THE LEARNED CIT(A) WAS RESTORED TO THE FI LE OF THE CIT(A) FOR FRESH ADJUDICATION, WE RESTORE ALL THESE APPEALS BACK TO THE FILE OF THE LEARNED CIT(A) FOR DE NOVO APPELLATE ORDER AFTER GIVING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE AS SESSEES ARE DIRECTED TO CO- OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE THE L EARNED CIT(A). WE DIRECT ACCORDINGLY. 6. IN THE RESULT, THE ASSESSEES APPEALS ARE ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT