Mrs. Bina Vijay Agarwal, Valsad V. The Income tax Officer,Ward-1, Valsad

ITA 546/AHD/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0523 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 14-03-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 17-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MRS. BINA VIJAY AGARWAL PAN NO. ABWPA 8212 F (APPELLANT) VS I.T.O. VAPI, WARD-1, VAPI (RESPONDENT) REVENUE BY: SRI T. SHANKAR, SR. D.R. ASSESSEE BY: SRI TUSHAR HEMANI, A.R. DATE OF HEARING : 14-03-2013 DATE OF PRONOUNCEMENT : 15-03- 2013 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE EX-PARTE ORDER OF LD. CIT(A) VALSAD DATED 28-03-2008. 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPE AL:- 1. THE LEARNED INCOME-TAX OFFICER AS WELL AS COMMI SSIONER OF INCOME-TAX ERRED IN LAW AND ON FACTS BY DISALLOWING FOLLOWING EXPENSE DEBITED TO PROFIT & LOSS ACCOUNTS. EXPENSES HEAD AMOUNT (RS.) ELECTRICITY EXPENSES RS. 16,730/- TELEPHONE EXPENSES OUT OF RS. 61,046/- RS. 26,502/ - BROKERAGE EXPENSES OUT OF RS. 1,20,493/- RS. 53,14 5/ ITA NO. 546/AHD/2010 A.Y.:-2003-04 I.T.A NO.546/AHD/2010 A.Y. 2003-04 PAGE NO MRS. BINA VIJAY AGARWAL VS. ITO 2 BROKERAGE EXPENSES RS. 67,348/- BROKERAGE-YARN JOB WORK EXPENSES RS. 88,328/- 3. AT THE TIME OF HEARING LEARNED COUNSEL FOR THE A SSESSEE SUBMITTED THAT LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY PASSING AN EX-PARTE ORDER WITHOUT AFFORDING REASONABLE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. HE THEREFORE PRAYED THAT IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A). LD. D.R. DID NOT SERIOUSLY OPPO SE THIS PRAYER OF THE ASSESSEE, THEREFORE, THE MATTER IS HEREBY RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECT ED TO CO-OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE LD. CIT(A). 4. ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PUR POSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (A.K. GARODIA) ( D.K.TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 15/03/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# I.T.A NO.546/AHD/2010 A.Y. 2003-04 PAGE NO MRS. BINA VIJAY AGARWAL VS. ITO 3 STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF TAKING DICTATION 14-03-2013 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE N.A. 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 15-03-2013 4) DATE OF CORRECTION XXXX 5) DATE OF FURTHER CORRECTION XXXX 6) DATE OF INITIAL SIGN BY MEMBERS XXXX 7) ORDER UPLOADED ON 01-04-2013 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) ORDER SENT TO BENCH CLERK 15-03-2013