M/s. Om Builders, Bhavnagar V. The Income tax Officer, Ward-2(3), Bhavnagar

ITA 500/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6528 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 18-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO.500 / AHD/2011 (ASSESSMENT YEAR 2001-02) OM BUILDERS, 208, SAGAR COMPLEX, NEAR JASONASTH CHOWK, B HAVNAGAR VS. ITO, WARD 2(3), BHAVNAGAR PAN/GIR NO. :AAAFO3350K (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI M. K. PATEL, AR RESPONDENT BY: SHRI Y C SURTI, DR O R D E R THIS APPEAL BY THE ASSESSEE HAS BEEN PREFERRED AGA INST THE ORDER DATED 05.11.2010 OF CIT(A) XX, AHMEDABAD FOR THE ASSESSME NT YEAR 2001-02. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APP EAL: 1) THAT THE LD. CIT(A) HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN DECIDING THE APPEAL EX-PARTE AND NOT GRANTING SUFFI CIENT OPPORTUNITY OF HEARING TO THE APPELLANT. 2) THAT ON FACTS AND IN LAW THE LD. CIT(A) HAS GRIEVOU SLY ERRED IN REFUSING TO ACCEPT THE ADJOURNMENT APPLICATION WHIC H WAS SOUGHT TO BE FILED ON 02.11.2010. 3) THAT ON FACTS AND IN LAW THE LD. CIT(A) HAS GRIEVOU SLY ERRED IN CONFIRMING THE ADDITION OF RS.2,95,370/- WITHOUT PA SSING SPEAKING OR REASONED ORDER. 4) THAT ON FACTS AND IN LAW THE LD. CIT(A) HAS GRIEVO USLY ERRED IN CONFIRMING THE CHARGING OF INTEREST UNDER SECTION 2 34D OF THE I.T.A.NO.500/AHD/2011 2 ACT AND ALSO WITHDRAWAL OF INTEREST GRANTED UNDER S ECTION 244 OF THE ACT. 2. AT THE TIME OF HEARING AT THE OUTSET, LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE BY PASSING EX-PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD. HE, THEREFORE, PRAYED THAT THE MATTER MAY KINDLY BE RES TORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. THIS PRAYER OF THE ASSESSEE WAS NOT SERI OUSLY OPPOSED BY THE LD. D.R. IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, T HE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION GIVIN G ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JUNE 2011. SD./- (D.K.TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED :2 ND 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 I.T.A.NO.500/AHD/2011 3 1. DATE OF DICTATION 2/6/11 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 ALREADY PRONOUNCED ON 2 ND JUNE 2011 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 3/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3/6/11 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. ..