Shri Gautamkumar N.Sheth, Ahmedabad V. The Income tax Officer,Ward-2(1), Ahmedabad

ITA 759/AHD/2013

• Counselvise Citation: 75920514 RSA 2013
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-08-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: BIPIN SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEM BER GAUTAMKUMAR NATAVARLAL SHETH HUF, M/S NAVRANG STUDIO, 1860/1, PANKORE NAKA, OPP. JUMA MASJID, AHMEDABAD PAN: AAJHS5102A (APPELLANT) VS THE ITO WARD-2(1), AHMEDABAD (RESPONDENT) REVENUE BY: SRI P.L. KUREEL, SR.D.R. ASSESSEE BY: SRI BIPIN SHAH, A.R. DATE OF HEARING : 23-08-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST EX-PARTE ORD ER OF LD. CIT(A)- XVI DATED 20/12/2010. 2. AT THE TIME OF HEARING AT THE OUTSET LEARNED COU NSEL OF THE ASSESSEE SUBMITTED THAT NOTICES SENT BY LD. CIT(A)S OFFICE WERE SENT TO THE ASSESSEE ON ITS OLD ADDRESS WHILE THE NEW ADDRESS WAS INTIMA TED BY THE ASSESSEE ITA NO. 759/AHD/2013 ASSESSMENT YEAR 2007-08 I.T.A NO. 759/AHD/2013 A.Y. PAGE NO GAUTAMKUMAR NATVARLAL SHETH HUF VS. ITO 2 DURING THE ASSESSMENT PROCEEDINGS, THEREFORE HE PRA YED THAT ONE MORE OPPORTUNITY TO BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE BEFORE LD. CIT(A). LD. DR HOWEVER RELIED ON THE ORDER OF LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND FORCE IN THE CONTENTION OF LEARNED COUNSEL OF THE ASSESSE E THAT IN FACT THE NOTICES WERE SENT ON THE OLD ADDRESS ONLY WHILE THE NEW ADD RESS WAS DULY INTIMATED BY ASSESSEE TO THE AO DURING THE ASSESSMENT PROCEED INGS, THEREFORE WE ARE INCLINED TO ACCEPT THE PRAYER OF THE ASSESSEE THAT THE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. 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/- (T.R. MEENA) ( 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/ , / ,