Shri Jagdishchandra K.Shah L/h Smt. Chetna Shah, Ahmedabad V. The Income tax Officer, Ward-10(3), Ahmedabad

ITA 358/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60215 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-03-2012
• Assessment Year: 1994-1995
• Appeal Filed On: 05-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.3 58/AHD/2010 ASSESSME NT YEAR 1994- 95 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH , AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T.A. NO. 358/AHD/2010 (ASSESSMENT YEAR: 1994-95) SHRI JAGDISHCHANDRA K.SHAH L.H. SMT. CHETNA J.SHAH, 20 PRATIMA SOCIETY, NAVRANGPURA, AHMEDABAD. (APPELLANT) VS. THE INCOME TAX OFFICER, WARD 10(3), NARAYAN CHAMBERS, NEAR PATANG HOTEL, ASHRAM ROAD, AHMEDABAD. (RESPONDENT) APPELLANT BY : SHRI MEHUL K. PATEL. RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 29-3-2012 DATE OF PRONOUNCEMENT : 4-4-2012 PER: SHRI ANIL CHATURVEDI,A.M. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LD. CIT (A)- XVI, AHMEDABAD DATED 10-11-2009 FOR THE ASSESSMENT YEAR 1994-95. 2. THE ASSESSEE RAISED THE FOLLOWING GROUNDS:- ITA NO.3 58/AHD/2010 ASSESSME NT YEAR 1994- 95 . 2 1. THAT ON THE FACTS AND IN LAW AND IN INTEREST OF JUSTICE, THE LD. CIT (A) OUGHT TO HAVE GIVEN PROPER OPPORTUNITY OF HEARING. 2. THAT ON FACTS AND IN LAW, THE LD. CIT (A) HAS GR IEVOUSLY ERRED IN CONFIRMING THE ADDITION OF INTEREST EXPENS ES OF RS.17,954/-. 3. THE LD. A.R. OF THE ASSESSEE REITERATED THAT THE PROPER OPPORTUNITY OF HEARING WAS NOT AFFORDED BY CIT(A) T O THE ASSESSEE AND THEREFORE, THE MATTER SHOULD BE REMITTED BACK T O THE FILE OF CIT (A). 4. THE LD. D.R. DID NOT SERIOUSLY OBJECT TO THE CON TENTION OF LD. A.R. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE ORDERS OF LOWER AUTHORITIES. WE FIND THAT THE ISSUE RAISED BY THE ASSESSEE IN ITS GROUND OF APPEAL NEEDS VERIFICATION OF FACTS AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IT WOULD BE IN THE INTEREST OF JUSTICE TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSE SSEE TO PRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. ACCO RDINGLY, THE IMPUGNED ORDER OF CIT(A) IS RESTORED TO THE FILE OF CIT(A) WITH A DIRECTION TO PASS DE-NOVO APPELLATE ORDER ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE P ARTIES. WE DIRECT ACCORDINGLY. ITA NO.3 58/AHD/2010 ASSESSME NT YEAR 1994- 95 . 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 4 4 - 2012. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) XVI, AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. ITA NO.3 58/AHD/2010 ASSESSME NT YEAR 1994- 95 . 4 1.DATE OF DICTATION 29 - 3 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 3 / 4 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 3 - 4 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 4 - 4 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..