Shri Biren Rasiklal Amin, Ahmedabad V. The ACIT.,Circle-10, Ahmedabad

ITA 3280/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8534 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ILA PARMAR
• Assessee Lawyers: U S BHATTI
• Section: 143(3)

Judgement Text

ITA NO. 3280/AHD/2015 SHRI BIREN RASIKLAL AMIN VS. ACIT ASSESSMENT YEAR : 2009-10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 3280/AHD/2015 ASSESSMENT YEAR: 2009-10 SHRI BIREN RASIKLAL AMIN ..................APPELLANT 19, SOMESHWAR BUNGLOWS, PART-1, SHYAMAL CROSS ROADS, SATELLITE, AHMEDABAD-380054 [PAN : ABLPA 0008 J] VS. ASST. COMMISSIONER OF INCOME-TAX ............................RESPONDENT CIRCLE-10, AHMEDABAD APPEARANCES BY: US BHATTI FOR THE APPELLANT ILA PARMAR FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : AUGUST 24, 2017 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 19, 2017 O R D E R 1. THIS APPEAL IS DIRECTED AGAINST THE EX PARTE ORDER DATED 18 TH SEPTEMBER 2015 PASSED BY THE CIT(A) IN THE MATTER OF ASSESSMENT UN DER SECTION 143(3) OF THE INCOME- TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2009-10. 2. I HAVE NOTED THAT LEARNED CIT(A) HAS DISMISSED T HE APPEAL EX PARTE , AS THERE WAS NO COMPLIANCE TO HIS NOTICES DATED 24.08.2015, FIXI NG THE HEARING ON 08.09.2015, AND DATED 11.09.2015, FIXING THE HEARING FOR 16.09.2015 . BOTH OF THESE NOTICES WERE SAID TO HAVE BEEN SENT BY REGISTERED POST, AND THE ASSESSEE CLAIMS THAT HE DID NOT RECEIVE THE SAME. THE ASSESSEE IS AGGRIEVED OF THE LACK OF EFFE CTIVE OPPORTUNITY OF HEARING BY THE CIT(A), AND IS IN APPEAL BEFORE ME. 3. I HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF APPLIC ABLE LEGAL POSITION. 4. I FIND THAT THERE WAS INDEED NO EFFECTIVE OPPORT UNITY GIVEN TO THE ASSESSEE. THE NOTICE DATED 11.09.2015 WAS ISSUED ON FRIDAY AND TH ERE WAS HARDLY ONE CLEAR DAY BETWEEN THE DATE ON WHICH NOTICE COULD HAVE BEEN SE RVED BY THE POSTAL AUTHORITIES AND ITA NO. 3280/AHD/2015 SHRI BIREN RASIKLAL AMIN VS. ACIT ASSESSMENT YEAR : 2009-10 PAGE 2 OF 3 THE SCHEDULED DATE OF HEARING. IN ONLY OTHER CASE OF NON-COMPLIANCE ALSO, THE TIME GIVEN TO THE ASSESSEE WAS LESS THAN 15 DAYS. ALL T HIS SHOWS UNDUE HASTE IN CONCLUDING THE APPELLATE PROCEEDINGS. IN VIEW OF THESE DISCUS SIONS AND BEARING IN MIND ENTIRETY OF THE CASE, I DEEM IT FIT AND PROPER TO VACATE THE IM PUGNED ORDER DATED 18 TH SEPTEMBER 2015 AND REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR ADJUDICATION DE NOVO AFTER GIVING A REASONABLE OPPORTUNITY, IN ACCORDANCE WITH THE LAW AND BY WAY OF A SPEAKING ORDER. I ORDER SO. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 19 TH DAY OF SEPTEMBER, 2017. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBE R) AHMEDABAD, THE 19 TH DAY OF SEPTEMBER, 2017 *BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD