Shri Sanjaysingh B.Gohil, Ahmedabad V. The Income tax Officer,Range-10(1), Ahmedabad

ITA 695/AHD/2012

• Counselvise Citation: 69520514 RSA 2012
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 23-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 695/AHD/2012 ASSESSMENT YEAR :2008-09 SHRI SANJAYSINGH B.GOHIL 17, GYAN MANDIR SOCIETY, NEAR NAVKAR FLATS, NR. VASNA TELEPHONE EXCHANGE, VASNA, AHMEDABAD.-380007. V/S . THE INCOME TAX OFFICER, RANGE-10(1), AHMEDABAD PAN NO. A EEPG1755J (APPELLANT) .. (RESPONDENT) BY APPELLANT NONE /BY RESPONDENT SHRI K. MADHUSUDAN, SR. D.R. /DATE OF HEARING 16.05.2012 /DATE OF PRONOUNCEMENT 16.05.2012 O R D E R PER : D.K.TYAGI, JUDICIAL MEMBER THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE EX PARTE ORDER OF LD. CIT (A)-XVI, AHMEDABAD, DATED 08.09.2011 FOR ASSESS MENT YEAR 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTICE BEING SERVED UPON THE ASSESSEE. WE, THEREFORE, PROCEEDED TO DEC IDE THE APPEAL AFTER HEARING LD. D.R. 3. AFTER PERUSING THE RECORDS, WE FIND THAT LD. CIT (A) HAS PASSED AN EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE B Y GIVING ONLY ONE OPPORTUNITY TO PRESENT HIS CASE BEFORE HIM. WE, TH EREFORE, IN THE INTEREST OF ITA NO. 695/AHD/2012 A.Y.2008-09 PAGE 2 NATURAL JUSTICE AND FAIR PLAY, DEEM IT PROPER TO R ESTORE THE MATTER BACK TO THE FILE OF LD. CIT (A) TO PASS A FRESH ORDER AFTER PRO VIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A. MOHAN ALANKAMONY) ( D.K. TYAGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ; STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 16.05.2012 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 16.05.2012 4) DATE OF CORRECTION 17.05.2012 5) DATE OF FURTHER CORRECTION XXXX 6) DATE OF INITIAL SIGN BY MEMBERS 17.05.2012 7) ORDER UPLOADED ON 18.05.2012 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 18.05.2012