Shri Virendara Mandloi, Indore V. The ITO, Indore

ITA 353/IND/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2719 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 31-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: K K BAVDIWALA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH-I, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NO.353/IND/2010 AY: 2006-07 VIRENDRA MANDLOI INDOREL PAN ALCPM8804B ..APPELLANT V/S. ITO, WARD 3(1), INDORE ..RESPONDENT APPELLANT BY : SHRI K.K.BAVDIWALA, AR DEPARTMENT BY : SMT. APARNA KARAN, SR. DR ORDER THE ASSESSEE HAS CHALLENGED THE ORDER OF THE LD. C IT(A) DATED 22.2.2010 ON THE GROUND THAT THE IMPUGNED ORDER WAS PASSED BY THE LD. FIRST APPELLATE AUTHORITY WITHOUT PROVIDING OPPORTU NITY TO THE ASSESSEE, THEREFORE, IT IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 2. DURING HEARING OF THIS APPEAL, WE HAVE HEARD SHR I K.K. BAVDIWALA, LD. COUNSEL FOR ASSESSEE AND SMT. APARNA KARAN, LD. SR. DR. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS IDENTICAL TO THE GROUND RAISED. 2 ON THE OTHER HAND, THE LD. SR. DR MRS. APARNA KARAN CONTENDED THAT THE EARLIER NOTICE OF HEARING WAS SERVED UPON THE ASSES SEE ON 28.1.2010 BUT THE ASSESSEE DID NOT ATTEND THE SAME AND THE AP PEAL WAS FIXED FOR 11.2.2010, THEREFORE, OPPORTUNITY WAS PROVIDED TO T HE ASSESSEE. 3. ON PERUSAL OF RECORD, RIVAL SUBMISSIONS, FACTS N ARRATED BY BOTH SIDES, IT IS SEEN THAT THOUGH THERE IS MENTION THAT ONE NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE ON 28.1.2010, BUT THE ASSESSEE COULD NOT APPEAR ON THAT DATE. THERE IS NO MENTION THAT T HE DATE OF NEXT HEARING I.E. 11.2.2010 WAS COMMUNICATED TO THE ASSE SSEE OR NOT, THEREFORE, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THIS APPEAL IS REMANDE D BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDA NCE WITH LAW. NEEDLESS TO MENTION HERE THAT THE ASSESSEE BE PROVIDED DUE O PPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM. THE ASSESSEE BE INFORMED WELL IN ADVANCE FOR THE DATE OF HEARING. HOWEVER, IF THE ASSESSEE STILL REMAINS ABSENT, THE LD. CIT(A) IS FULLY ENTITLED TO PROCEED WITH IN ACCORDANCE WITH LAW AND ON THE BASIS OF MATERIAL AVAILABLE ON THE FILE. THEREFORE, THIS APP EAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 3 ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CONCLUSION OF HEARING ON 9 TH JULY, 2010. (JOGINDER SINGH) JUDICIAL MEMBER DATED: 9.7.2010 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYAS!