Cera Sanitaryware Ltd., Ahmedabad V. The ACIT.,(OSD)Range-1, Ahmedabad

ITA 552/AHD/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2087 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Keywords: Principle of natural justice

Judgement Text

I.T.A. NO.:552/AHD/2013 ASSESSMENT YEAR: 2009-10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, AHMEDABAD [CORAM: SHRI PRAMOD KUMAR AM AND SHRI KUL BHARAT JM ] I.T.A. NO.552/AHD/2013 [ASSESSMENT YEAR: 2009-10] M/S. CERA SANITARYWARE LTD., MADHUSUDAN HOUSE, OPP. NAVRANPURA, TEL. EXCHANGE, NAVRANPURA,, AHMEDABAD [PAN : AABCM9244N] ..APPELLANT VS. A.C.I.T. (OSD), RANGE-1, AHMEDABAD RESPONDENT APPEARANCES BY: MS. URVASHI SHODHAN, FOR THE APPELLANT. Y.P. VERMA, FOR THE RESPONDENT. DATE OF CONCLUDING THE HEARING : APRIL 30, 2013 DATE OF PRONOUNCING THE ORDER : MAY 10, 2013 ORDER PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF LEARNED CIT(A)S EX PARTE ORDER DATED 24 TH DECEMBER, 2012, IN THE MATTER OF ASSESSMENT U/S 14 3(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2009-1 0. I.T.A. NO.:552/AHD/2013 ASSESSMENT YEAR: 2009-10 PAGE 2 OF 3 2. ONE OF THE GRIEVANCE RAISED BEFORE US IS AGAINST VIOLATION OF PRINCIPLES OF NATURAL JUSTICE INASMUCH AS REASONABL E OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE, AS EVIDEN T FROM SECOND GROUND OF APPEAL BEFORE US, WHICH IS AS FOLLOWS:- THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-VI PASSED ORDER ON 24.12.2012 CONSIDERING THAT APPELLANT DID NOT GIVE RESPONSE TO HIS NOTICE DT. 30.10.2012 IS ERRONEOUS BECAUSE THE APPELLANT DID N OT RECEIVE THE SAID NOTICE FIXING HEARING ON 10.12.201 2. THE APPELLANT IN FACT HAVING DISCUSSED THE MATTER WITH HIS PREDECESSOR ON 23.8.2012 WAS WAITING FOR A NEW NOTICE AFTER THE PRESENT LD. COMMISSIONER OF INCOME TAX (APPEALS) ASSUMED HIS CHARGE ON TRANSFER OF PREDECESSOR W.E.F. 4.9.2012 BY ORDER NO.177 OF 2 012. THEREFORE, THERE WAS NO REASONABLE OPPORTUNITY GIVE N TO THE APPELLANT BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). 3. LEARNED COUNSEL FOR THE APPELLANT SUBMITS THAT T HERE WAS A CHANGE IN INCUMBENCY AND THE NEW CIT(A) ISSUED ONLY ONE NOTICE DATED 30 TH OCTOBER 2012, WHICH WAS NEVER RECEIVED BY THE ASSESSEE. IT IS SUBMITTED THAT IN CASE AN OPPORTUNI TY IS GIVEN TO THE ASSESSEE, THERE WILL BE PROPER COMPLIANCE AND T HE ASSESSEE WILL FULLY CO-OPERATE IN EXPEDITIOUS DISPOSAL OF AP PEAL. SHE WAS ALSO OF THE VIEW THAT THE MATTER MAY BE ADJUDICATED ON MERITS AS WELL, SINCE CIT(A) HAS, EVEN IN EX PARTE ORDER, DEC IDED THE ISSUE ON MERITS. LEARNED D.R., ON THE OTHER HAND, SUBMITT ED THAT AT BEST THE MATTER CAN BE SENT BACK TO THE FILE ON MER ITS, NOT HAVING BEEN PLACED BEFORE CIT(A), SHOULD NOT BE ENTERTAINE D BY US EITHER. 4. WE ARE OF THE CONSIDERED VIEW THAT, HAVING REGAR D TO THE ABOVE POSITION AS ALSO THE CONTENTION OF THE ASSESS EE THAT ONLY NOTICE ISSUED BY THE LEARNED CIT(A) CONCERNED WAS N OT RECEIVED BY THE ASSESSEE, THE MATTER SHOULD BE REMITTED TO T HE FILE OF THE CIT(A) FOR ADJUDICATION DE NOVO AFTER GIVING A FAIR AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, IN THE I.T.A. NO.:552/AHD/2013 ASSESSMENT YEAR: 2009-10 PAGE 3 OF 3 ACCORDANCE WITH LAW AND BY WAY OF A SPEAKING ORDER. WE ORDERED THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FO R ADJUDICATION DE NOVO, THERE IS NO NEED TO DEAL WITH OTHER GRIEVANCE S OF THE ASSESSEE WHICH ARE ON MERITS OF THE DECISION OF THE CIT(A). THIS ASPECT OF THE MATTER IS NOW ACADEMIC. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSE IN THE TERMS INDICATED ABOVE. IT WAS SO PRONOUNCED IN THE OPEN COURT IMMEDIATELY UPON CONCLUSION OF HEARING. SD/- SD/- KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER ) AHMEDABAD, THE 10TH DAY OF MAY, 2013 TRUE COPY COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD