Shri Mahendra Jaiswal, Indore V. THE ITO-4(2), Indore

ITA 372/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5853 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 21-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Keywords: Opportunity of being heard

Judgement Text

MAHENDRA JAISAL ITA 372/IND/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 372/IND/2016 A.Y.2010-11 MAHENDRA JAISWAL INDORE ::: APPELLANT VS INCOME TAX OFFICER 4(2) INDORE ::: RESPONDENT APPELLANT BY SHRI PANKAJ SHAH & SHRI MANOJ GUPTA RESPONDENT BY SHRI MOHD. JAVED DATE OF HEARING 30.6.2016 DATE OF PRONOUNCEMENT 1 1 .7.2016 O R D E R THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 31.12.2015 OF THE LEARNED CIT(A)-II, INDO RE. 2. GROUND NO. 2 OF THE APPEAL OF THE ASSESSEE RELATES T O NON-PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD BY THE MAHENDRA JAISAL ITA 372/IND/2016 2 LEARNED CIT(A) BEFORE DECIDING THE APPEAL AND AS SUCH A PRAYER WAS MADE IN THE GROUND TO RESTORE THE ISSUE TO THE FILE OF THE LEARNED CIT(A). 3. AFTER HEARING BOTH THE SIDES, WE ACCEPT THE SUB MISSION OF THE ASSESSEE THAT THE APPEAL MAY BE RESTORED TO THE FILE OF THE LEARNED CIT(A). WE, THEREFORE, IN THE INTERE ST OF JUSTICE AND EQUITY, DIRECT THE LEARNED CIT(A) TO DECI DE THE APPEAL AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO T HE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 11 TH JULY, 2016 SD/- (D.T. GARASIA) JUDICIAL MEMBER 11 TH JULY, 2016 DN/- MAHENDRA JAISAL ITA 372/IND/2016 3