M/s Bhanushali Farms, V. The Income Tax Officer, Ward-1, Bhuj

ITA 371/RJT/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62779 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-04-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 03-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: J C RANPURA
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . .. . . .. . , , , , . .. . . .. . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVAST AVA, AM ITA NO. 371/RJT/2011. / ASSESSMENT YEAR:2005-06 M/S. BHANUSHALI FARMS, SHIV SHAKTI, BHARAPAR(DHUFI), TAL.ABDASA, KUTCH. PAN : AAGFB 02141 A. ( */ APPELLANT) VS. THE I.T.O,GANDHIDHAM, WARD-1, BHUJ. +,*/ RESPONDENT -. / ASSESSEE BY SHRI J. C. RANPURA,, C.A. . / REVENUE BY SHRI. M. K. SINGH, D.R. . / DATE OF HEARING 30-04-2012 . / DATE OF PRONOUNCEMENT 30 - 04-2012 / / / / ORDER . .. . . . . . , , , , / T. K. SHARMA, J. M. THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 06-07-2011 OF CIT (A)-X X, AHMEDABAD EX-PARTE QUA ASSESSEE FOR THE ASSESSMENT YEAR 2005-06. 2. WE HAVE HEARD BOTH SIDES. 3. ONE OF THE GROUND RAISED IN THIS APPEAL IS THAT THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL EX-PARTE QUA ASSESSEE. 4. WITH REGARD TO THIS GROUND OF APPEAL, SHRI J. C. RANPURA, CA APPEARED ON BEHALF OF THE ASSESSEE POINTED OUT THAT DUE TO UNAV OIDABLE CIRCUMSTANCE, DUE COMPLIANCE OF NOTICES COULD NOT BE MADE. THEREFORE, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY BE ALLOWED TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE LD. CIT(A). THE LD. D.R. STATED THAT HE HAS NO OBJECTION. ITA NO 371/RJT/2011 2 5. IN VIEW OF THE ABOVE, THE IMPUGNED ORDER OF LD. CIT(A) IS SET ASIDE AND HE IS DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AF RESH IN ACCORDANCE WITH LAW AFTER GIVING OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 6. IN THE RESULT, FOR STATISTICAL PURPOSED, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON THE D ATE MENTIONED HEREINABOVE. SD/- SD/- ( .. / D. K. SRIVASTAVA) ( .. / T. K. SHARMA) / ACCOUNTANT MEMBER /JUDICIAL MEMBER 3/ ORDER DATE 30-04-2012. /RAJKOT . .. . +4 +4 +4 [phone] / COPY OF ORDER FORWARDED TO:- 1. * / APPELLANT- M/S. BHANUSHALI . FARMS SHIV SHAKTI B HARAPAR.(DHUFI). 2. +,* / RESPONDENT-THE ITO., GANDHIDHAM.WARD-1,BHUJ. 3. : / CONCERNED CIT-1, RAJKOT. 4. :- / CIT (A)-XX, AHMEDABAD.. 5. 4 +, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , ASSTT. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.