Dr.Alka R.Deshmukh, Ahmedabad V. The Income tax Officer,Ward-15(3), Ahmedabad

ITA 464/AHD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5649 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-07-2010
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Assessee Lawyers: S N DIVETIA
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL , AM) ITA NO.464/AHD/2010 A.Y.: 2007-08 DR. ALKA R. DESHMUKH, A-2, RAJAL SOCIETY, NR. LUTFA HOTEL, OPP. GUJARAT UNIVERSITY HOSEL, NAVRANGPURA, AHMEDABAD VS THE INCOME TAX OFFICER, WARD-15(3), NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDABAD PA NO. AAOPD 1513 H (APPELLANT) (RESPONDENT) APPELLANT BY SHRI S. N. DIVETIA, AR RESPONDENT BY SHRI K. M. MAHESH, DR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XXI, AHMEDA BAD DATED 04 TH JANUARY,2010 FOR ASSESSMENT YEAR 2007-08 CHALLENGIN G THE REDUCTION OF THE AMOUNT OF RS.2,84,726/- H. R. A. RECOVERED BY HER EMPLOYER AND IN ASSESSING THE INCOME OF THE ASSESSEE AT RS.3,78,436 /- AGAINST RETURNED INCOME OF RS.80,530/-. 2. THE ADDITION WAS CHALLENGED BEFORE THE LEARNED C IT(A). THE LEARNED CIT(A) QUOTED THE SUBMISSIONS OF THE ASSESSEE AND T HE FINDINGS OF THE AO IN THE APPELLATE ORDER AND FINALLY NOTED THAT HE AG REED WITH THE STAND TAKEN BY THE AO AND DISMISSED THE APPEAL OF THE ASS ESSEE. AFTER HEARING THE RIVAL SUBMISSIONS OF THE PARTIES, WE MAY NOTE H ERE THAT THE MATTER REQUIRES RE-CONSIDERATION AT THE LEVEL OF THE LEARN ED CIT(A). ACCORDING TO SECTION 250 (6) OF THE IT ACT, THE LEARNED CIT(A) I S REQUIRED TO MENTION THE POINT FOR DETERMINATION AND REASONS FOR DECISION IN THE APPELLATE ORDER. ITA NO.464/AHD/2010 DR. ALKA R. DESHMUKH VS ITO W 15(3) AHMEDABAD 2 THE LEARNED CIT(A) QUOTED THE ENTIRE ASSESSMENT ORD ER IN THE IMPUGNED ORDER AND IN ONE LINE AGREED WITH THE FINDINGS OF T HE AO WITHOUT GIVING ANY REASONS FOR DECISION. THE ORDER OF THE LEARNED CIT(A) IS THUS NOT SUSTAINABLE IN LAW. THE LEARNED COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ISSUE COULD BE DECIDED IN THE LIGHT OF THE DECI SION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF CIT VS BACHUBHA I NAGINDAS SHAH 104 ITR 551. WE ACCORDINGLY, SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTORE THIS ISSUE TO HIS FILE WITH DIRECTION T O RE-DECIDE THE APPEAL OF THE ASSESSEE BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER IN THE LIGHT OF THE SUBMISSIONS MADE BY THE LEARNED COUNSE L FOR THE ASSESSEE AND THE DECISION RELIED UPON BEFORE US. THE LEARNED CIT(A) SHALL GIVE REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 9-07-2010 SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 9-07-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD ITA NO.464/AHD/2010 DR. ALKA R. DESHMUKH VS ITO W 15(3) AHMEDABAD 3