M/s. Maiden Tradefin Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-4(4), Ahmedabad

ITA 628/AHD/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4404 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-12-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 28-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEM BER M/S. MAIDEN TRADEFIN PVT. LTD 508, SHILP BUILDING, C.G. ROAD, NAVRANGPURA, AHMEDABAD-380009 PAN: AACCM 5019 L (APPELLANT) VS THE INCOME TAX OFFICER, WARD-4(4), AHMEDABAD (RESPONDENT) REVENUE BY: SRI P.L. KUREEL, SR.D.R. ASSESSEE BY: SRI MEHUL K. PATEL, A.R . DATE OF HEARING : 18-12-2013 DATE OF PRONOUNCEMENT : 18-12-20 13 / ORDER PER BENCH:- THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDER OF LD. CIT(A)-XX, AHMEDABAD DATED 05-11-2010 . 2. SINCE ALL THESE APPEALS BELONG TO SAME ASSESSEE AND ONLY ISSUE INVOLVED IS DISALLOWANCE U/S. 14A OF THE ACT BY APP LYING RULE 8D OF IT RULES, WE ARE DISPOSING THEM BY PASSING A CONSOLIDATED ORD ER. ITA NO. 627, 628 & 629/AHD/2011 ASSESSMENT YEAR 2002-03,05-06 & 2006-07 I.T.A NO.627, 628 & 629/AHD/2011 A.Y. 2002-03,05- 06 &2006-07 PAGE NO M/S. MAIDEN TRADEFIN PVT. LTD. VS. ITO 2 3. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE AT THE OUTSET SUBMITTED THAT LD. CIT(A) HAS DISMISSED THESE APPEA LS BY PASSING AN EX- PARTE ORDER WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE THEREFORE PRAYED THAT IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY THE MATTER MAY BE RESTORED BACK TO HIS FILE FO R FRESH ADJUDICATION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. LD. DR RELIED ON THE ORDER LD. CIT(A). WE DEEM IT PROPER THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A) AND FOR THIS PURPOSE THE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE. 4. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED FO R STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 18/12/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,