Shri Dayaram S.Yadav, Baroda V. The ACIT.,Circle-2(1), Baroda

ITA 738/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 85544 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-01-2015
• Assessment Year: misc
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI N. S. SAINI, ACCOUNTANT MEMBER. ITA.NO.738/AHD/2011 (ASSESSMENT YEAR:2005-06) DAYARAM S YADAV PROP: YADAV TRANSPORT IPCL ROAD, RANOLI, BARODA APPELLANT VS. A.C.I.T. CIRCLE-2(1), BARODA RESPONDENT PAN: AAEPY8198H /BY APPELLANT : SHRI M. K. PATEL, A.R. /BY RESPONDENT : SHRI DINESH SINGH, SR. D.R. !'# /DATE OF HEARING : 05.01.2015 $%& !'# /DATE OF PRONOUNCEMENT : 09.01.2015 I.T.A. NO. 738/AHD/2011 A.Y. 2005-06 (DAYARAM S YADAV VS. ACIT) PAGE 2 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-II, B ARODA, DATED 16.12.2010 FOR A.Y. 2005-06 ON THE FOLLOWING GROUNDS: 1. THE LEARNED CIT(APPEALS) ERRED IN NOT GIVING PR OPER OPPORTUNITY TO THE APPELLANT TO REPRESENT THE CASE. 2. THE LEARNED CIT(APPEALS) ERRED IN PASSING THE EX - PARTE APPELLATE ORDER. 3. THE LEARNED CIT(APPEALS) ERRED IN CONFIRMING DISALLOWANCE OF RS.19,33,771/- U/S 40(A)(IA) OF THE ACT. 2. AT THE OUTSET OF HEARING, LD. AUTHORIZED REPRESE NTATIVE POINTED OUT THAT CIT9A) HAS PASSED THE ORDER WITHOU T PROVIDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. ON OTH ER HAND, LD. DEPARTMENTAL REPRESENTATIVE CONTENDED THAT ASSESSEE HAD NOT APPEARED ON THE DATE OF HEARING, SO, THE ORDER OF C IT(A) BE CONFIRMED. 2.1 AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND M ATERIAL ON RECORD, WE FIND THAT CIT(A) HAS PASSED EX-PARTE ORD ER. SO, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO HIM WITH DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AT THE SAME TIME, APATHY TOWARDS LOWER I.T.A. NO. 738/AHD/2011 A.Y. 2005-06 (DAYARAM S YADAV VS. ACIT) PAGE 3 AUTHORITY CANNOT BE ENCOURAGED. SO, ASSESSEE IS DI RECTED TO PAY RS. 5,000/- IN THE LEGAL AID OF HONBLE GUJARAT HIGH COURT. SINCE, WE ARE RESTORING THE MATTER ON PRELIMINARY I SSUE OF OPPORTUNITY OF HEARING, SO WE ARE REFRAINING TO COM MENT ON THE MERIT OF THE ISSUE AT HAND. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON THIS THE 09 TH DAY OF JANUARY, 2015. SD/- SD/- (N. S. SAINI) (SHAILENDR A KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R TRUE COPY S.K.SINHA ' ' ' ' !( !( !( !( )(&! )(&! )(&! )(&! / COPY OF ORDER FORWARDED TO:- 1. ,- / REVENUE 2. / ASSESSEE 3. 00! 1 / CONCERNED CIT 4. 1- / CIT (A) 5. (56 !, , / DR, ITAT, AHMEDABAD 6. 69: ;< / GUARD FILE. BY ORDER / ' , =/ 0, , ?