Amjay Medi-Max(India)Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-1, Ahmedabad

ITA 661/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6178 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER !# I.T.A. NO. 661/AHD/2016 ( / ASSESSMENT YEAR : 2011-12) AMJAY MEDI-MIX (INDIA) PVT. LTD. MAX HOUSE, 4 TH FLOOR, OPP : KARNAVATI HOSPITAL, ELLISBRIDGE, AHMEDABAD # VS. THE DY. CIT, CIRCLE 1, AHMEDABAD. $ # % & # PAN/GIR NO. : AABCA 8241 R ( !$' / APPELLANT ) .. ( ($' # RESPONDENT ) !$') # APPELLANT BY : SHRI ASEEM THAKKAR, A.R. ($'*) / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. + ,*-. / DATE OF HEARING 01/02/2018 /012*-. / DATE OF PRONOUNCEMENT 02/02/2018 3# O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, AHMEDABAD, VIDE APPEAL NO.CIT(A)-6/129/13-14 DTD. 29/01/2016 FOR THE ASSES SMENT YEAR (AY) 2011-12. 2. THE MAIN GRIEVANCE OF THE APPELLANT IS THAT LD. CIT(A) HAS ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPELLANT. ITA NO.661/AHD/ 2016 AMJAY MEDI-MAX (INDIA) PVT. LTD. VS. DCIT ASST.YEAR 2011-12 - 2 - 3. WE HAVE HEARD BOTH THE PARTIES AND WE DONT WANT TO GO INTO MERIT OF THE CASE BUT IN THE INTEREST OF THE JUSTICE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THIS MATTER BACK TO THE FILE OF T HE LD. CIT(A). LD. CIT(A) WILL DECIDE THIS MATTER AFRESH AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE APPELLANT. 4. IN THE RESULT, APPEAL FILED BY THE APPELLANT IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/02/2018 SD/- SD/- ( ) 4 5 ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 02/02/2018 PRITI YADAV, SR.PS !'# $#! # COPY OF THE ORDER FORWARDED TO : 1. !$' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 67- + 8- / CONCERNED CIT 4. + 8- 4!5 / THE CIT(A)-6, AHMEDABAD. 5. 9:;-67 !.!672 ! / DR, ITAT, AHMEDABAD 6. ;<=, # GUARD FILE. % & / BY ORDER, (9-- //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD