Satyam Dairy Limited, Ahmedabad V. The Income tax Officer,Ward-8(1), Ahmedabad

ITA 71/AHD/2007

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9050 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 04-01-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: TUSHAR H HEMANI
• Keywords: Opportunity of being heard; Principle of natural justice; Right to appeal; Set aside

Judgement Text

IN THE INCOME_TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI H.L.KARWA AND SHRI N.S.SAINI ITA NO.71/AHD/2007 (ASSESSMENT YEAR : 2003-04) SATYAM DAIRY LIMITED B/2-193, SWI PARK SOCIETY, GAHTLODIYA, AHMEDABAD. VS. INCOME TAX OFFICER WARD 8(1), AHMEDABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TUSHAR H.HEMANI, A.R. RESPONDENT BY : SHRI M.C.PANDIT, SR. D.R. ( (( ( )/ )/)/ )/ ORDER PER KARWA, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE O RDER OF CIT(A)-XIV, AHMEDABAD DATED 13.6.2006 RELATING TO ASSESSMENT YEAR 2003-04. 2. AT THE VERY OUTSET, SHRI TUSHAR H. HEMANI, THE LEARN ED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS PASSED THE IMPUG NED ORDER WITHOUT AFFORDING AN ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE RELEVANT OBSERVATIONS OF THE CIT(A) ARE AS UNDER: THE HEARING IN THIS CASE WAS FIXED FOR 28.4.2006, BUT THE APPELLANT VIDE ITS LETTER DATED 28.4.2006 HAS REQUESTED FOR ADJO URNMENT. ACCORDINGLY, THE HEARING WAS ADJOURNED TO 12.6.2005. HO WEVER, THE APPELLANT CHOSE TO REMAIN ABSENT AND FURNISHED NO DETAI LS ETC. I, THEREFORE, PROCEED TO DISPOSE OFF THE APPEAL EX PARTE ON THE BASIS OF DETAILS AVAILABLE ON RECORDS. 3. SHRI TUSHAR P. HEMANI, THE LEARNED COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE ORDER OF THE CIT(A) MAY BE SET ASID E AND MATTER BE 2 RESTORED TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO DECIDE THE APPEAL AFRESH ON MERITS AFTER AFFORDING DUE AND REASONABLE OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, SHRI M.C.PAND IT, THE LD. D.R. STRONGLY OPPOSED THE ABOVE CONTENTION OF THE LEARNED C OUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH THE PARTIES AT LENGTH. IT IS OBSERVED THAT LEARNED CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX PARTE. AFTER PERUSAL OF THE IMPUGNED ORDER, IT WOULD BE CLEAR THAT LEARNED CIT(A) HAS NOT PROVIDED AN ADEQUATE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE BEFORE DECIDING THE APPEAL. IN OUR OPINION, THE LEARNED CIT(A) SHOULD HAVE AFFORDED ADEQUATE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE BEFORE DECIDING THE APPEAL. IN T HE CASE OF RADHIKA CHARAN BANERJEE VS. SAMBALPUR MUNICIPALITY, AIR (19 79) ORISSA 69, THE HON'BLE ORISSA HIGH COURT HELD THAT A RIGHT OF APPEAL W HEREVER CONFERRED INCLUDES A RIGHT OF BEING AFFORDED AN OPPORTUNITY OF BEING HEARD, IRRESPECTIVE OF THE LANGUAGE CONFERRING SUCH RIGHT. THA T IS A PART AND PARCEL OF THE PRINCIPLE OF NATURAL JUSTICE. WHERE AN A UTHORITY IS REQUIRED TO ACT IN A QUASI-JUDICIAL CAPACITY, IT IS IMPERATIVE TO GIVE THE APPELLANT AN ADEQUATE OPPORTUNITY OF BEING HEARD BEFORE DECIDING THE APPEAL. THUS, CONSIDERING THE ENTIRE FACTS OF THE PRESENT CASE, W E THINK IT PROPER TO SET ASIDE THE ORDER OF LEARNED CIT(A) IN TOTO AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO DECIDE THE APPE AL AFRESH ON MERITS IN ACCORDANCE WITH LAW AFTER AFFORDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11.9. 2009. SD/- (N.S.SAINI) ACCOUNTANT MEMBER SD/- (H.L.KARWA) JUDICIAL MEMBER AHMEDABAD, DATED:11.9.2009 PSP* COPY TO : (1) THE ASSESSEE (2) THE ASSESSING OFFICER (3) THE CIT(A) CONCERNED, (4) THE CIT, CONCERNED, (5) THE DR, ITAT, AHMEDABAD, (6) GUARD FILE. BY ORDER ASSTT. REGISTRAR / D EPUTY REGISTRAR ITAT, AHMEDABAD BENCHES AHMEDABAD.