Jivan Commercial Co-Operative Bank Ltd., RAJKOT-GUJARAT V. The Assistant Commr. Income Tax, Circle-2(1), RAJKOT-GUJARAT

ITA 452/RJT/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8618 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2018
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No. 452 /Rjt/201 8 ( नधा रण वष / A ss es sment Year : 2010-11) Jiv a n C o m m er c ia l Co - Op er at i ve B a nk L t d. V it ta la y, D he b ar R oa d , R aj k o t बनाम/ Vs . A C I T C ir c l e – 2( 1 ) , R aj k ot थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A A AJ 0 4 1 0 C (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से / Respondent by : Shri B. D. Gupta, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 03/11/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 11/11/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the assessee is directed against the order dated 04.10.2018 passed by the Ld. Commissioner of Income Tax (Appeals) – 2, Rajkot arising out of the penalty order dated 31.03.2017 passed by the Learned ACIT, Circle-2(1), Rajkot under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2010-11. ITA No. 452/Rjt/2018 Jivan Commercial Co-operative Bank Ltd. vs. ACIT Asst.Year –2012-13 - 2 – 2. None appeared on behalf of the assessee at the time of call. It appears from the records that the assessee has not co-operated with the authorities below i.e. before the Ld. AO and the Ld. CIT(A) as well. Hence, having no other alternative, the penalty has been imposed by the Ld. AO which was further confirmed by the First Appellate Authority. However, it is an admitted position that the order imposing penalty has been made by the authorities below without hearing the assessee and decided only on the basis of the records available before it. Hence, in order to prevent the miscarriage of justice, we find it fit and proper to set aside the issue to the file of the Learned AO for deciding the same afresh upon granting the opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file in support of his claim at the time of hearing of the matter. The assessee’s appeal is, therefore, allowed for statistical purposes. 3. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced on 11/11/2022 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 11/11/2022 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t