Shri Indrajit A.Parikh, Ahmedabad V. The Income tax Officer,Ward-11(1), Ahmedabad

ITA 527/AHD/2010

• Counselvise Citation: 52720514 RSA 2010
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWAL SRDR
• Assessee Lawyers: ANIL R SHAH
• Keywords: Opportunity of being heard

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD , .. !'#, $ BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER ./ ITA NO. 527/AHD/2010 & ' (' / ASSESSMENT YEAR:- 2006-07 SHRI INDRAJIT A PARIKH L/H SHRI BHAVIN I PARIKH ARJUN NINAS, NR. V.S. HOSPITAL, ELLISBRIDGE, AHMEDABAD PAN NO.AABBPP3006D & & & & / V/S . ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-11, AHMEDABAD )*/ APPELLANT .. +,)*/ RESPONDENT )*/ BY APPELLANT SHRI ANIL R SHAH, AR +,)* - . /BY RESPONDENT SHRI SAMIR TEKRIWAL, SR-DR &/ - 0$ /DATE OF HEARING 07-12-2011 1!( - 0$ /DATE OF PRONOUNCEMENT 19-01-2012 2 2 2 2 / / / / ORDER .. !'#, $ /PER A.K.GARODIA, ACCOUNTANT MEMBER:- THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORD ER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, AHMEDABAD DATED 17-12-2009 FOR ASSESSMENT YEAR 2006-07. THE GROUNDS RAISED BY ASSESSEE ARE AS UNDER:- 1) THE LEARNED CIT(A)-XVI HAS ERRED BOTH IN LAW AN D IN FACT IN PASSING EX-PARTY ORDER DATED 17-12-09 WHICH IS REQUIRED TO BE VACATED AND FRESH OPPORTUNITY IS REQUIRED TO BE GIVEN TO YOUR A PPELLANT. ITA NO.527/AHD/2010 A.Y. 2006-07 SH INDRAJIT A PARIKH V. ACIT CIR-11 ABD PAGE 2 2) IT IS SUBMITTED THAT YOUR APPELLANT WAS PREVENTE D FROM SUFFICIENT REASONS NOT TO APPEAR BEFORE THE LEARNED CIT(A)-XVI ON 15-12-09 AND IT IS RESPECTFULLY SUBMITTED THAT THE LEARNED CIT(A) O UGHT TO HAVE GIVEN A FRESH NOTICE OF HEARING IN VIEW OF NON-RECEIPT OF N OTICE OF HEARING BY YOUR APPELLANT. 3) IT IS FURTHER SUBMITTED THAT YOUR APPELLANT WAS AGGRIEVED BY THE ORDER OF THE ASSESSING OFFICER AND HE WAS SERIOUSLY PURSU ING THE APPEAL PROCEEDINGS AND NON-APPEARANCE BEFORE THE LEARNED C IT(A) ON 15-12- 09 WAS ON ACCOUNT OF REASONS BEYOND THE CONTROL OF YOUR APPELLANT. IT IS THEREFORE SUBMITTED THAT IN THE INTEREST OF J USTICE AND EQUITY ORDER OF LEARNED CIT(A) BE VACATED AND YOUR APPELLANT BE GIV EN A CHANCE OF HEARING AND THE APPEAL MAY BE DECIDED ON MERITS. 2. IT WAS SUBMITTED BY LD. AR OF THE ASSESSEE THAT NOTICE OF HEARING ISSUED BY LD. CIT(A) WAS MISPLACED BY THE ACCOUNTAN T OF THE ASSESSEE AND THEREFORE, HE COULD NOT CONTRACT THE CONCERNED AR O F THE ASSESSEE FOR MAKING NECESSARY PREPARATION AND TO APPEAR BEFORE LD. CIT( A) ON THE DATE OF HEARING FIXED BY LD. CIT(A) ON 15-12-2009. HE SUBMITTED THE AFFIDAVIT OF THE CONCERNED EMPLOYEE, SHRIKIRIT SHANTILAL BALAI IN SUPPORT OF T HIS CONTENTION AND SUBMITTED AND IN THE INTEREST OF JUSTICE, THE MATTER MAY BE R ESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION. LD. DR OF THE REVENUE SU PPORTED THE ORDERS OF AUTHORITIES BELOW AND HE RAISED OBJECTION THAT IN V IEW OF NON-APPEARANCE BEFORE LD. CIT(A), THE ASSESSEE DOES NOT DESERVE SE COND OPPORTUNITY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS, PERUSE D THE MATERIALS ON RECORD AND GONE THROUGH THE ORDER OF LD. CIT(A). WE FIND THAT FIRST NOTICE WAS ISSUED BY LD. CIT(A) ON 17-09-2009 FIXING DATE OF H EARING ON 13-10-2009 BUT THIS NOTICE COULD NOT BE SERVED ON THE ASSESSEE. AN OTHER NOTICE WAS ISSUED BY HIM ON 04-12-2009 FIXING THE DATE ON 15-12-2009 BUT NOBODY ATTENDED ON THAT DATE AND THEREAFTER, LD. CIT(A) HAS DISMISSED THE A PPEAL OF THE ASSESSEE ON THIS BASIS THAT ASSESSEE IS NOT SERIOUS IN PURSUING OF HIS APPEAL AND HE DID NOT DECIDE THE APPEAL ON MERIT. UNDER THESE FACTS AND C IRCUMSTANCES, WE FEEL THAT THE ENTIRE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR A DECISION ON MERIT AFTER PROVIDING REASONABLE OPPORTUNITY OF BEI NG HEARD TO BOTH SIDES. ITA NO.527/AHD/2010 A.Y. 2006-07 SH INDRAJIT A PARIKH V. ACIT CIR-11 ABD PAGE 3 HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RES TORE THE ENTIRE MATTER BACK TO HIM FOR DECISION ON MERIT AFTER PROVIDING REASON ABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 4. IN THE RESULT, APPEAL OF ASSESSEE STANDS ALLOWED FO R STATISTICAL PURPOSES. 3 2 - 1!( '&4 19/01/ 201 2 ! $ 8 - / THIS ORDER PRONOUNCED IN OPEN COURT ON 19/01/ 201 2. SD/- SD/- ( ) ($ ) (MUKUL KR. SHRAWAT) (A.K.GARODIA ) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, *DKP 2 2 2 2 - -- - +; +; +; +; <;( <;( <;( <;( / COPY OF ORDER FORWARDED TO:- 1. )* / APPELLANT 2. +,)* / RESPONDENT 3. > / CONCERNED CIT 4. >- / CIT (A) 5. ;B +& , , / DR, ITAT, AHMEDABAD 6. #' D3 / GUARD FILE. BY ORDER/ 2 , /TRUE COPY/ E/ F ,