Shri Habib Khan S/o Shri Bashir Khan, Dewas V. The Income Tax Officer, Dewas

ITA 364/IND/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2718 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: PRAMOD GUPTA
• Keywords: Opportunity of being heard; Principle of natural justice; Competent authority

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH-I, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER ITA NO.364/IND/2010 AY: 2005-06 HABIB KHAN BHOPAL PAN ADEPK8853E ..APPELLANT V/S. ITO, WARD DEWAS ..RESPONDENT APPELLANT BY : SHRI PRAMOD GUPTA, CA DEPARTMENT BY : SMT. APARNA KARAN, SR. DR ORDER THE ASSESSEE HAS CHALLENGED THE ORDER OF THE LD. C IT(A) DATED 15.1.2010 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 PRAMOD GUPTA, LD. COUNSEL FOR ASSESSEE AND SMT. APARNA KARAN, LD. SR. DR. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT NOTI CE OF HEARING WAS NOT 2 SERVED UPON THE ASSESSEE, FOR WHICH, AN AFFIDAVIT H AS BEEN FILED BY THE ASSESSEE MENTIONING THAT THE NOTICE OF HEARING WAS NEVER RECEIVED BY THE ASSESSEE. ON THE OTHER HAND, THE LD. SR. DR CON TENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND TO APPEAR BEFORE THE COMPETENT AUTHORITY ON THE APPOINTED DATE. 3. ON PERUSAL OF RECORD, RIVAL SUBMISSIONS, FACTS N ARRATED BY BOTH SIDES AND THE AFFIDAVIT FILED BY THE ASSESSEE THAT NO NOTICE OF HEARING WAS RECEIVED, THEREFORE, KEEPING IN VIEW THE PRINCI PLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THIS AP PEAL IS REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDI CATION IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION HERE THAT THE ASSESSEE BE PROVIDED DUE OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM, THEREFORE, THIS APPEAL O F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 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!