THE ACIT, 5(1), Indore V. SMT. SHANTI DEVI KASLIWAL, Indore

ITA 33/IND/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98987 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRITI PATWA
• Assessee Lawyers: R A VERMA
• Keywords: Opportunity of being heard

Judgement Text

GIRISH ANAND ITA NO. 121/IND/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 121/IND/2014 A.Y. 2008-09 SHRI GIRISH ANAND INDORE ::: APPELLANT VS INCOME TAX OFFICER 2(3) INDORE ::: RESPONDENT APPELLANT BY SHRI SMT. PRITI PATWA RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 8.9.2015 DATE OF PRONOUNCEMENT 8.9.2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LEARNED CIT(A)-I, INDORE, DATED 26.1 1.2013. GIRISH ANAND ITA NO. 121/IND/2014 2 2. THE ASSESSEE IS AN INDIVIDUAL AND FILED RETURN OF INCOME DECLARING INCOME AT RS. 1,13,750/- ON 16.3.200 9. 3. AT THE OUTSET OF THE HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) HAS DEC IDED THE APPEAL WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN GROUND NOS. 1 AND 1.1 THE ASSESSEE HAS RAISED THE ISSUE THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER. IT WAS PRAYED BEFORE US THAT T HE ASSESSEE MAY BE GIVEN ANOTHER OPPORTUNITY OF BEING HE ARD AT THE LEVEL OF LEARNED CIT(A). THE LD. DR DID NOT H AVE ANY SERIOUS OBJECTION TO THIS PRAYER OF THE LEARNED COUN SEL FOR THE ASSESSEE. AFTER HEARING BOTH THE SIDES AND CONSIDE RING ALL RELEVANT FACTS ON RECORD, WE, IN THE INTEREST OF J USTICE AND EQUITY, SET ASIDE THE ORDER OF THE LEARNED CIT(A) AN D RESTORE THE APPEAL TO HIS FILE WITH THE DIRECTION TO LEARNED GIRISH ANAND ITA NO. 121/IND/2014 3 CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE DE NOTO ON MERIT AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO T HE PARTIES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 8TH SEPTEMBER, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 8 TH SEPTEMBER, 2015 DN/-