R.L. Kalathia Engineering & Automobiles Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-5, Ahmedabad

ITA 370/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6360 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: M J SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL , AM) ITA NO.370/AHD/2011 A. Y.: 2007-08 R.L. KALTHIA ENGINEERING AUTOMOBILES PVT. LTD., 6, ADITYA BUNGLOWS, OPP. SAL HOSPITAL, THALTEJ, AHMEDABAD VS THE D. C. I. T., CIRCLE-5, AHMEDABAD PA NO. AABCR 0171 P (APPELLANT) (RESPONDENT) APPELLANT BY SHRI M. J. SHAH, AR RESPONDENT BY SHRI H. K. LAL, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XI , AHMEDABAD DATED 24 TH DECEMBER, 2010, FOR ASSESSMENT YEAR 2007-08. 2. THE FIRST GROUND OF APPEAL IS REGARDING CHALLEN GING THE EX-PARTE ORDER PASSED BY THE LEARNED CIT(A). THE LEARNED CIT (A) NOTED THAT TWICE THE NOTICE OF HEARING WAS SERVED UPON THE ASS ESSEE BUT NOBODY APPEARED BEFORE HIM. THEREAFTER, AGAIN ADJOURNMENT WAS SOUGHT BECAUSE THE CHARTERED ACCOUNTANT CONCERNED WAS ENGA GED IN MARRIAGE OCCASION. LASTLY, THE APPEAL WAS FIXED FOR HEARING ON 13 TH OCTOBER, 2010 AND AGAIN THE ASSESSEE SOUGHT ADJOURN MENT VIDE LETTER DARED 13-12-2010 THAT THE CONCERNED CHARTERE D ACCOUNTANT AND THE ADVOCATE ARE ENGAGED IN MARRIAGE OCCASION A ND REQUESTED TO ITA NO.370/AHD/2011 R. L. KALTHIA ENGINEERING AUTOMOBILES PVT. LTD. VS DCIT, CIR-5, AHMEDABAD 2 ADJOURN THE APPEAL AFTER 7 DAYS AND REQUEST FOR AD JOURNMENT WAS HOWEVER, REJECTED CONSIDERING IT TO BE UNREASONABLE . APPEAL OF THE ASSESSEE WAS DISMISSED ON MERITS EX-PARTE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT ASSESSEE MADE A REQUEST FOR ADJOURNMENT WHICH WAS NOT PROPER LY CONSIDERED BY THE LEARNED CIT(A), THEREFORE, THE MATTER MAY BE REMANDED TO THE LEARNED CIT(A) FOR HEARING THE APPEAL ON MERITS. TH E LEARNED DR HAS NO OBJECTION IF THE APPEAL IS REMANDED TO THE FILE OF THE LEARNED CIT(A) FOR FRESH DISPOSAL. 4. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW THAT ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGU E THE APPEAL BEFORE THE LEARNED CIT(A). ACCORDING TO THE IMPUGNE D ORDER, THE HEARING BEFORE THE LEARNED CIT(A) WAS FIXED ON 13 TH DECEMBER,2010 AND ON THE SAME DATE THE ASSESSEE REQUESTED FOR ADJ OURNMENT BEING THE CONCERNED LEARNED COUNSEL FOR THE ASSESSEE WAS BUSY IN MARRIAGE. REQUEST WAS SOUGHT FOR FIXING THE HEARING AFTER 7 DAYS THAT MEANS AFTER 20 TH DECEMBER, 2010. THE APPELLATE ORDER IS PASSED ON 24 TH DECEMBER, 2010 EX-PARTE. THEREFORE, THE LEARNED CI T(A) INSTEAD OF PROLONGING IN PASSING THE APPELLATE ORDER SHOULD HAVE GIVEN ONE MORE CHANCE TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. CONSIDERING THE ABOVE FACTS AND SUBMISSIONS OF THE PARTIES, WE SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTORE T HE APPEAL OF THE ASSESSEE TO THE FILE OF LEARNED CIT(A) WITH DIRECTI ON TO RE-DECIDE THE APPEAL OF THE ASSESSEE ON MERIT BY GIVING REASONABL E SUFFICIENT OPPORTUNITY OF BEING HEARD ON MERIT IN ACCORDANCE W ITH LAW. THE ITA NO.370/AHD/2011 R. L. KALTHIA ENGINEERING AUTOMOBILES PVT. LTD. VS DCIT, CIR-5, AHMEDABAD 3 ASSESSEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOUR NMENT IN THE MATTER BEFORE THE LEARNED CIT(A). IN THE RESULT, TH ERE IS NO NEED TO DISCUSS THE OTHER GROUNDS ON MERIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05-07-2011 SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 05-07-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD