Shri Hitesh Janakrai Savdhariya, Surendranagar V. The Income Tax Officer, Ward-2, Surendranagar

ITA 409/RJT/2011

• Counselvise Citation: 40924914 RSA 2011
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-04-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N R SONI
• Assessee Lawyers: APURVA MEHTA
• Keywords: Principle of natural justice

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. 409/RJT/2011. / ASSESSMENT YEAR:-2008-09. / V/S. SHRI HITESH JANAKRAI SAVDHARIYA, PROP.OF PARTH MARKETING, SURENDRANAGAR. ( +/ APPELLANT) THE I.TO., WARD(2) SURENDRANAGAR. ,-+/ RESPONDENT ./ / ASSESSEE BY SHRI APURVA MEHTA, C.A. / / REVENUE BY SHRI N. R. SONI, D.R. / / DATE OF HEARING 02-04-2012 / / DATE OF PRONOUNCEMENT 04 - 04-2012 / // / ORDER T. K. SHARMA, J. M. : THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 05-08-2011 OF CIT (A)-XVI, AHMEDABAD FOR THE ASSESSMENT YEAR 2008-09. 2. BRIEFLY STATED THE FACTS ARE THAT THE ASSESSEE I S AN INDIVIDUAL. FOR THE ASSESSMENT UNDER APPEAL, IT FILED THE RETURN OF INC OME ON 29-09-2008 DECLARING TOTAL INCOME OF RS.1,37,520/-. AO FRAMED THE ASSESS MENT U/S.143(3) ON 07-12- 2010 AT TOTAL INCOME OF RS. 4,20,939/- AND AGRICULT URAL INCOME OF RS.3,92,694/-. 3. AGAINST THE AFORESAID ORDER, THE ASSESSEE PREFER RED AN APPEAL BEFORE LD. CIT(A). THIS APPEAL OF THE ASSESSEE WAS DISMISSED BY LD. CIT(A) VIDE IMPUGNED ITA NO 409/RJT/2011. 2 ORDER DATED 05-08-2011. AGGRIEVED WITH THE ORDER O F LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL ON THE FOLLOWING GROU NDS:- (1) LEARNED C I T (APPEAL) XVI, AHMEDABAD IS ERRED IN PASSING THE ORDER IS MADE THOUGH THE APPLICANT FOR ADJOURNMENT ON THE REASON THAT NONE IS PRESENT:, NO APPLICATION FOR ADJOURN MENT IS MADE THOUGH THE APPLICATION FOR ADJOURNMENT FOR FURTHER DATE IS MADE ON 03/-8/2011 BY REGD.ADY POST, SERVED TO THE OFFICE O N 05-08-2011 ON THE DAY & DATE OF HEARING AND COGNIZANCE OF APPL ICATION OF ADJOURNMENT DATE 03-08-2011, & SERVED ON 05-08-2011 IS NOT TAKEN BY THE RESPONDENT AND ERRED IN PASSING THE ORDER. (2) LEARNED C I T (APPEAL) XVI, AHMEDABAD IS ERRED IN P ASSING STRICTURE THAT TO ABOVE THE ISSUE, APPEAL IS FILED, THERE IS NO POSSIBILITY OF TURNING UP THE APPELLANT AND THEREBY THE APPEAL IS DECIDED ON MERITS. WHERE IN HE HAS PLAINLY ON REFER RING THE ASSESSMENT ORDER PASSED. AND IGNORING THE SUBMISSIO N OF THE FACTS OF CASE AND GROUNDS OF APPEAL MADE ALONG WITH THE M EMORANDUM OF THE APPEAL IN FORM 35 WHICH IS PART OF PROCEEDIN G OF APPEAL AND KNOWLEDGE OF IT TO KEEP IN MIND IN DECIDING THE APP EAL IF IT IS TO BE DECIDED ON MERITS. (3) THE COMMISSIONER OF INCOME TAX (APPEAL) XVI, AH MEDABAD, IS ERRED IN DECIDING THE APPEAL ON PLAINLY REFERRING T HE ASSESSMENT ORDER BY IGNORING THE SUBMISSION MADE IN REGARDS TO FACTS OF THE CASE AND GROUND OF APPEAL TO ACHIEVE THE DISPOSAL O F APPEAL. 4. AT THE TIME OF HEARING BEFORE US, ON BEHALF OF A SSESSEE, SHRI APURVA MEHTA, C.A. APPEARED AND POINTED OUT THAT ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT. IN THE IMPUGNED ORDER, THE LD. CIT(A) HAS NOT TAKEN THE COGNIZANCE OF THE SAID APPLICATION. HE ACCORDINGLY, POINTED OU T THAT IMPUGNED ORDER OF LD. CIT(A) BE SET-ASIDE AND HE BE DIRECTED TO DECIDE TH E APPEAL OF THE ASSESSEE AFRESH IN ACCORDANCE WITH LAW. THE LD. COUNSEL OF THE ASSESSEE ALSO ASSURED THAT BEFORE THE LD. CIT(A), HE WILL APPEAL AND ARGUE THE CASE OF THE ASSESSEE. 5. SHRI N. R. SONI, APPEARED FOR THE DEPARTMENT COU LD NOT CONTROVERT THE AFORESAID SUBMISSION MADE BY THE LD. COUNSEL OF THE ASSESSEE. ITA NO 409/RJT/2011. 3 6. AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT LD . CIT(A) FIXED THE APPEAL OF ASSESSEE ON 05-08-2011. THE ASSESSEE FILED AN APP LICATION FOR ADJOURNMENT THROUGH REGISTERED POST. NO COGNIZANCE OF ADJOURNM ENT APPLICATION HAS BEEN GIVEN BY LD. CIT(A) IN THE IMPUGNED ORDER. FOLLOWI NG THE PRINCIPLES OF NATURAL JUSTICE, WE SET-ASIDE THE ORDER OF LD. CIT(A) AND D IRECT HIM TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUNITY OF BEI NG HEARD TO BOTH THE SIDES. THE ASSESSEE IS ALSO DIRECTED TO ATTEND ON THE DATE OF HEARING WHICH SHALL BE FIXED BY LD. CIT(A). 7. IN THE RESULT, FOR THE STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. /5 04/ 04 / 2012 7/ THIS ORDER PRONOUNCED IN OPEN COURT ON 04/ 0 4/2012.. SD/- SD/- ( .. / D. K. SRIVASTAVA) ( .. / T. K. SHARMA) / ACCOUNTANT MEMBER /JUDICIAL MEMBER 5/ ORDER DATE 04/ 04/2012. /RAJKOT / // / ,: ,: ,: ,: ;: ;: ;: ;: / COPY OF ORDER FORWARDED TO:- 1.+ / APPELLANT-SHRI HITESH JANAKARAI SAVDHARIYA, SURE NDRANAGAR 2.,-+ / RESPONDENT-THE INCOME TAX OFFICER, WARD-2, SUREN DRANAGAR 3.? / CONCERNED CIT-V, AHMEDABAD 4. ?A / CIT (A)-XVI, AHMEDABAD 5.:,, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , ASTT. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, RAJ KOT.