Sorath Tabibi Sangh, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(4), AMRELI

ITA 530/RJT/2013

• Counselvise Citation: 53024914 RSA 2013
• Duration Of Justice: 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT B JHAVERI
• Assessee Lawyers: DR ADHIA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 530/RJT/2013 ASSESSMENT YEAR : 2006-07 SORATH TABIBI SANGH, C/O. DR. KOYANI PATHOLOGY HOSPITAL, ABOVE MAYUR SHOWROOM, NR. BUS STATION, JUNAGADH PAN : AADTS 8825 L ( / APPELLANT) THE I.T.O., WARD-1(1), JUNAGADH / RESPONDENT / ASSESSEE BY SHRI D. R. ADHIA, AR / REVENUE BY DR. JAYANT B. JHAVERI, DR / DATE OF HEARING 17.01.2014 !'# / DATE OF PRONOUNCEMENT 29.01.2014 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 18.10.2013 OF CIT(A)- IV, RAJKOT DISMISSING THE APPEAL OF THE ASSESSEE FO R THE ASSESSMENT YEAR 2006-07. 2. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS RAISE D VARIOUS GROUNDS. THE GROUND NO.6 RAISED BY THE ASSESSEE READS AS UNDER:- 6. WITHOUT PREJUDICE, NO REASONABLE AND ADEQUATE O PPORTUNITIES WERE GIVEN WHILE FRAMING ASSESSMENT AND AS SUCH THE ASSE SSMENT IS BAD IN LAW NEEDS ANNULMENT. 3. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E, SHRI D.R. ADHIA, AR, APPEARED AND PRODUCED A LETTER DATED 10.10.2013 ADD RESSED TO THE AR OF THE ASSESSEE FIXING THE DATE OF HEARING ON 21.10.2013 A T 11.00 AM. THE LD. AR OF THE ASSESSEE POINTED OUT THAT IN THE IMPUGNED ORDER THE LD. CIT(A) HAS DISMISSED THE APPEAL VIDE ORDER DATED 18.10.2013, WHEREAS THE APP EAL WAS FIXED ON 21.10.2013. THIS IS CLEARLY AGAINST THE PRINCIPLE OF NATURAL JU STICE; THEREFORE, THE IMPUGNED ORDER OF LD. CIT(A) BE SET ASIDE AND HE MAY BE DIRECTED TO D ECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING THE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 4. DR. JAYANT B. JHAVERI, DR, APPEARED FOR THE REVE NUE COULD NOT CONTROVERT THE AFORESAID SUBMISSIONS MADE BY THE LD. AR OF THE ASS ESSEE. 2 530-RJT-2013 - SORATH TABIBI SANGH (SMC) 5. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. RIVAL SUBMISSIONS WERE ALSO CONS IDERED. IN THE NOTICE DATED 10.10.2013 ADDRESSED TO THE AR OF THE ASSESSEE-SHRI D.R. ADHIA; THE LD. CIT(A) ASKED THE AR OF THE ASSESSEE TO REMAIN PRESENT ON 2 1.10.2013 AT 11.00 AM FOR HEARING THE ASSESSEES CASE. DESPITE THIS, HE PASS ED THE IMPUGNED ORDER PRIOR TO THE DATE OF HEARING I.E. ON 18.10.2013. IN THIS VIE W OF THE MATTER, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND DIRECT HIM TO DECI DE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 6. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 29.01.2014 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- SORATH TABIBI SANGH, C/O. DR. KOYANI PATHOLOGY HOSPITAL, ABOVE MAYUR SHOWROOM, NR. BUS STATION, JUNAGADH 2. / RESPONDENT- THE I.T.O., WARD-1(1),JUNAGADH 3. ,0,1 * * 2 / CONCERNED CIT-III, RAJKOT 4. * * 2- / CIT (A)-IV, RAJKOT 5 . 567 1, * 1#, !$ / DR, ITAT, RAJKOT 6 . 79 :; / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT