M/s. D.H. Systems, Ahmedabad V. The Income tax Officer,Ward-7(2), Ahmedabad

ITA 427/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6541 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Keywords: Opportunity of being heard
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO. 427/ AHD/2011 (ASSESSMENT YEAR 2007-08 ) M/S. D H SYSTEMS, B-103, POPULAR CENTRE, OPP. JAIN DEHRASAR, SATELLITE, AHMEDABAD VS. ITO, WARD 7(2), AHMEDABAD PAN/GIR NO. : AAEFD0799 (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI Y.C.SURTI, DR O R D E R THIS IS ASSESSEES APPEAL PREFERRED AGAINST THE OR DER DATED 12.04.2010 OF LD. CIT(A) XVI, AHMEDABAD FOR THE ASSESSMENT YEA R 2007-08. IN THIS CASE, THE A.O. OBSERVED THAT THE ASSESSEE HAS NOT P AID SERVICE TAX OF RS.2,18,626/- UP TO THE DATE OF FILING OF RETURN OF INCOME. ASSESSEE WAS ASKED TO EXPLAIN AS TO WHY THIS AMOUNT SHOULD NOT B E DISALLOWED U/S 43B OF THE ACT. THE ASSESSEES CONTENTION WAS THAT SINCE THE AMOUNT OF SERVICE TAX WAS NEITHER DEBITED NOR CREDITED IN THE P & L ACCOU NT, QUESTION OF INCLUSION OF THIS AMOUNT IN THE INCOME U/S 43B, DOES NOT ARIS E. THE A.O. DID NOT ACCEPT THE CONTENTION OF THE ASSESSEE AND MADE ADDI TION OF RS.2,18,626/- U/S 43B OF THE ACT. THIS ACTION OF THE A.O. HAS BEEN C ONFIRMED BY THE LD. CIT(A) BY PASSING AN EX-PARTE ORDER. I.T.A.NO427/AHD/2011. 2 2. AFTER HEARING LD. D.R. AND PERUSING THE RECORDS, I FEEL THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BE FORE THE LD. CIT(A) AND THEREFORE, THE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD JUNE 2011. SD./- (D.K.TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED : 03 RD JUNE, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE 1. DATE OF DICTATION 3/6/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3/6/11 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.3/6/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 3/6/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6/6/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..