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

ITA 2994/AHD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6207 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-07-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 02-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHRY
• Assessee Lawyers: A L THAKKAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI D.K. TYAGI, HONBLE JUDICIAL MEMBER AND SHRI A.N.PHAUJA, HONBLE ACCOUNTANT MEMBER ITA NO.2994-2999/AHD/2010 ASSESSMENT YEAR:2008-09 DATE OF HEARING:1.7.11 DRAFTED:1.7.11 SHRI JAYANTIBHAI M PATEL, C/O. ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR, PAN NO.ABBPP5217E SHRI MUKESH JIVABHAI PATEL CO. ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR PAN NO.ACDPP4293P SHRI RAKESHBHAI RAMJIBHAI PATEL, C/O. ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR, PAN NO.AKUPP0069L SHRI RAMESHBHAI BHIKHABHAI PATEL, C/O ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR PAN NO.ABBPP5244P SHRI VINODBHAI LALBHAI PATEL C/O ASIAN PARIVAR BUNGLOWS, MHAVIRNAGAR, HIMATNAGAR, PAN NO.AFZPP6264K SHRI PANKAJKUMAR MANIBHAI PATEL, C/O ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR, V/S. V/S. V/S. V/S. V/S. V/S. DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD DY. COMMISSION. OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD ITA NO.2994-2999/AHD/2010 A.Y.2008- 09 SH. JAYANTIBHAI M PATEL & OTRS.5 V. DCIT CC-2(3) ABD PAGE 2 PAN NO.AKUPP0071E (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- SHRI A.L. THAKKAR, AR REVENUE BY:- SHRI M.R. CHAUDHRY, DR O R D E R PER BENCH:- THESE SIX APPEALS FILED BY DIFFERENT ASSESSEE ARE A GAINST THE DIFFERENT ORDER PASSED BY LD. COMMISSIONER OF INCOME-TAX (APPEALS)- III, AHMEDABAD FOR THE ASSESSMENT YEAR 2008-09. 2. THE FIRST FOUR GROUNDS ARE COMMON IN ALL THESE A PPEALS, WHICH READ AS UNDER:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN PASSING AN EX-PARTE ORDER WHICH IS ILLEGAL AND BAD IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING A REASONABLE OPPOR TUNITY OF HEARING TO THE APPELLANT HENCE THE SAME IS ILLEGAL AND BAD IN LAW. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE HEARING OF APPEAL HAD BEEN ADJOURNED BY HIM ON 10.09.2010 WHICH WAS PUBLIC HOLIDAY DECLARED ON ACC OUNT OF IDD. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT HOLDIN G THAT THE RETURNED INCOME HAS BEEN ACCEPTED BY THE A.O AND THE APPEALS FILED IN CASE OF ALL THE INDIVIDUALS DOES NOT ARISE FROM THE ASSESSMENT ORDE R. 3. AFTER HEARING BOTH THE PARTIES WE FIND THAT LD. CIT(APPEALS) HAS PASSED EX PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY O F BEING HEARD TO ASSESSEE. ITA NO.2994-2999/AHD/2010 A.Y.2008- 09 SH. JAYANTIBHAI M PATEL & OTRS.5 V. DCIT CC-2(3) ABD PAGE 3 THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FA IR PLAY ALL THESE APPEALS ARE RESTORED BACK TO THE FILE OF LD. CIT(APPEALS) FOR FRESH ADJU DICATION AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE ASSESSE E IS ALSO DIRECTED TO CO-OPERATE WITH THE APPELLATE PROCEEDING BEFORE LD. CIT(APPEAL S). 4. IN THE RESULT, ALL THE APPEALS OF SIX ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 15/07/2011 SD/- SD/- (A.N.PHAUJA) (D.K. TYA GI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 15/07/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-III, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD