M/s. Prachi Industries Ltd., Ahmedabad V. The Income tax Officer,Ward-5(2), Ahmedabad

ITA 748/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67718 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER PRACHI INDUSTRIES LTD. 1 ST FLOOR, MANIPRABHU APARTMENTS, NR NAVRANG HIGH SCHOOL SIX ROAD, SARDAR PATEL COLONY AHMEDABAD-380014 (APPELLANT) VS ITO, WARD-5(2), AHMEDABAD (RESPONDENT) ASSESSEE BY: SRI URVASHI SHODHAN, A. R. REVENUE BY: SRI O.P. BATHEJA, SR.D.R. DATE OF HEARING : 12-09-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX-PARTE ORDER OF LD. CIT(A)-XI AHMEDABAD DATED 16-01-2013. ITA NO. 748/AHD/2013 ASSESSMENT YEAR 2008-09 I.T.A NO.748/AHD/2013 A.Y. 2008-09 PAGE NO PRACHI INDUSTRIES LTD. VS. ITO 2 2. THOUGH ASSESSEE HAS TAKEN VARIOUS GROUNDS BUT PR IMARY GRIEVANCE OF THE ASSESSEE IS THAT LD. CIT(A) WHILE PASSING AN EX -PARTE ORDER IN HIS CASE, HAS VIOLATED THE PRINCIPLES OF NATURAL JUSTICE AS S UFFICIENT OPPORTUNITY OF BEING HEARD HAS NOT BEEN GIVEN TO HIM. 3. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE HARPING ON THIS GROUND PRAYED THAT AT LEAST ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE BEFORE LD. CIT(A). LD. D.R. ON TH E OTHER HAND WAS OF THE VIEW THAT DESPITE THE FACT THAT SEVERAL OPPORTUNITI ES WERE GIVEN BY LD CIT(A) TO THE ASSESSEE, HE FAILED TO AVAIL THEM. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT ASSESSEE FILED ITS RETURN OF INCOME SHOWING LOSS OF RS. 11,83,875/- BUT HAVE BEEN ASSESSED BY AO DETERMINING THE TOTAL INCOME AT RS. 2,03,13,820/-. THIS ACTION OF THE AO HAS BEEN CONFIRMED BY LD. CIT (A) BY PASSING AN EX- PARTE ORDER. SINCE HUGE ADDITIONS ARE INVOLVED IN THIS CASE, WE ARE OF THE CONSIDERED OPINION THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE LD. CIT(A) IN THE INTE REST OF NATURAL JUSTICE AND FAIR PLAY. THEREFORE THE MATTER IS RESTORED BACK T O THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE LD CIT(A) OTHERWISE ADVERSE VIEW WILL BE TAKEN IF THE MATTER COMES BEFORE US IN THE SECOND INNING. I.T.A NO.748/AHD/2013 A.Y. 2008-09 PAGE NO PRACHI INDUSTRIES LTD. VS. ITO 3 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 27/09/2013 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/ , / ,