SMT. MADHURI CHOUDHARY, Indore V. THE ACIT 1(2), Indore

ITA 510/IND/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0457 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 01-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: MANISH VAIDYA
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER ITA NO. 510/IND/2013 A.Y. 2009-10 SMT. MADHURI CHAUDHARY INDORE PAN ABCPC 1276D ::: APPELLANT VS ASSTT. COMMR. OF INCOME TAX OFFICER 1(2) INDORE ::: RESPONDENT ` APPELLANT BY SHRI AJAY TULSIYAN AND SHRI MANISH VAIDYA RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 11 . 6 .2015 DATE OF PRONOUNCEMENT 1 1 . 6 .2015 O R D E R PER SHRI B.C. MEENA, AM THIS APPEAL FILED BY THE ASSESSEE EMANATE S FROM THE ORDER OF THE LEARNED CIT(A)-I, INDORE, DATED 13 .3.2013. 2 2. AT THE OUTSET OF THE HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTI ON, THEREBY CONFIRMING THE ACTION OF THE ASSESSING OFFIC ER. HE SUBMITTED THAT THE ASSESSEE WAS NOT PROVIDED PROPER OPPORTUNITY OF BEING HEARD. HE, THEREFORE, SUBMITTE D THAT THE MATTER MAY BE SET ASIDE TO THE FILE OF THE LEARNE D CIT(A) WITH THE DIRECTION TO DECIDE THE SAME DE NOVO. THE LEARNED DR DID NOT HAVE ANY SERIOUS OBJECTION TO THIS SUBMISS ION OF THE LEARNED COUNSEL FOR THE ASSESSE. 3. AFTER HEARING BOTH THE SIDES ON THE ISSUE, WE FIN D IT APPROPRIATE TO RESTORE THE APPEAL TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING THE SAME AFTER PROVIDING THE ASSES SEE REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPELLATE PROCEEDINGS BEF ORE THE LEARNED CIT(A). 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 11 TH JUNE, 2015 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JUNE 11, 2015 DN/-