Shri Kiritbhai N.Dholakia, Baroda V. The ACIT.(OSD), Ward-5(3), Baroda

ITA 3062/AHD/2009

• Counselvise Citation: [2010] 137 COUNSELVISE.COM (IT) 0166 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-01-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 13-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOVIND SINGHAL
• Assessee Lawyers: D K PARIKH
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD. BEFORE: HON'BLE SHRI T.K. SHARMA, JUDICIA L MEMBER, AND HON'BLE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 3062/AHD/2009 ASSESSMENT YEAR : 2002-2003 SHRI KIRITBHAI N. DHOLAKIA, BARODA (PAN: ABOPD 1848 G) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, WARD-5(3), BARODA (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI D.K. PARIKH, C.A. FOR THE RESPONDENT : SHRI GOVIND SINGHAL, SR. D. R. ORDER PER T K SHARMA, JUDICIAL MEMBER :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 29.02.2008 EX-PARTE QUA THE ASSESSEE PA SSED BY LD. COMMISSIONER OF INCOME TAX(APPEALS)-V, BORADA FOR THE ASSESSMENT YE AR 2002-03. 2. AT THE TIME OF HEARING ON BEHALF OF THE ASSESSEE SHRI D.K. PARIKH, C.A. APPEARED AND CONTENDED THAT ON THE DATE FIXED FOR H EARING ON 27.08.2007, THERE WAS NON-COMPLIANCE BECAUSE DUE TO CHANGE OF ADDRESS FRO M 28, JAWAHAR SOCIETY, R.V. DESAI ROAD, VADODARA TO 512/C, SADHYA, BOI LANE, EL LORA PARK, VADODARA. HE ALSO SUBMITTED IN SUPPORT OF HIS AFFIDAVIT DATED 07.01.2 010 THAT THE PREVIOUS ADDRESS WAS AVAILABLE WITH THE INCOME TAX DEPARTMENT AND, THERE FORE, NOTICE WAS NOT COMMUNICATED TO ME. HE ACCORDINGLY SUBMITTED THAT T HE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) BE SET ASIDE AN D HE BE DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUN ITY OF HEARING TO BOTH THE SIDES. 3. ON THE OTHER HAND, SHRI GOVIND SINGHAL, SR. D.R. APPEARING ON BEHALF OF THE DEPARTMENT COULD NOT CONTROVERT THE AFORESAID SUBMI SSION OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED T HAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DUE TO CHANGE OF ADDRESS AS SUBMITTED BY THE LD. COUNSEL OF THE ASSESSEE IN SUPPORT OF HIS AFFIDAVIT DATED 07.01.2010. WE, T HEREFORE, SET ASIDE THE ORDER OF 2 ITA NO.3062/AHD/2009 LEARNED COMMISSIONER OF INCOME TAX(APPEALS) AND DIR ECT THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) TO DECIDE THE A PPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 22 ND JANUARY, 2010. SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 22/01/2010 COPY OF THE ORDER IS FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. THE CIT, 5. THE DR, AHMEDABAD BENCH, 6. THE GUARD FILE. BY ORDER, // TRUE COPY // ASSTT. REGISTRAR/ DEPUTY REGISTRAR ITAT, AHMEDABAD BENCHES, AHMEDABAD. LAHA/SR. P.S.