M/S Sun Developers, Indore V. THE ITO, Ward-2(1), Indore

ITA 381/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5858 (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: 2008-2009
• Appeal Filed On: 21-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Keywords: Opportunity of being heard

Judgement Text

M/S SUN DEVEOOPERS ITA NO. 381/IND/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 381/IND/2016 A.Y.2008-09 M/S SUN DEVELOPERS INDORE ::: APPELLANT VS INCOME TAX OFFICER 2(1) INDORE ::: RESPONDENT APPELLANT BY NONE 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 OF THE LEARNED CIT(A)-22, NEW DELHI, HAVIN G CONCURRENT JURISDICTION OF CIT(A), INDORE-2. M/S SUN DEVEOOPERS ITA NO. 381/IND/2016 2 2. NONE IS PRESENT ON BEHALF OF THE ASSESSEE AT THE TI ME OF HEARING. HOWEVER, THE LEARNED DR WAS HEARD. 3. THE SUM AND SUBSTANCE OF THE GROUNDS OF APPEAL IS THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN ENHANCING THE INCOME WITHOUT GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND HEARING THE LEARNED DR, I AM OF THE VIEW THAT THE LEARNED CIT(A) HAS FAILED IN ITS DUTY TO PROVIDE ADEQUATE OPPORTUNITY OF B EING HEARD BEFORE ENHANCING THE INCOME. I, THEREFORE, IN T HE INTEREST OF JUSTICE AND EQUITY DIRECT THE LEARNED CIT (A) TO ISSUE NOTICE OF ENHANCEMENT AND AFTER HEARING THE ASSE SSEE DECIDE THE CASE IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. M/S SUN DEVEOOPERS ITA NO. 381/IND/2016 3 PRONOUNCED IN OPEN COURT ON 11 TH JULY, 2016 SD/- (D.T. GARASIA) JUDICIAL MEMBER 11 TH JULY, 2016 DN/- M/S SUN DEVEOOPERS ITA NO. 381/IND/2016 4