Shabbirahmed Yakub Doba, Surat V. The Income tax Officer,Ward-5(4), Surat

ITA 801/AHD/2013

• Counselvise Citation: 80120514 RSA 2013
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-01-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R.MEENA, ACCOUNTANT MEMB ER SHABBIRAHMED YAKUB DOBA, MAYAT FALIA, AT & POST KATHOR, TALUKA; KAMREJ, DISTRICT: SURAT PAN: AJNPD4331K (APPELLANT) VS THE INCOME TAX OFFICER, WARD-5(4), SURAT (RESPONDENT) REVENUE BY: SRI K.C.MATHEWS, SR.D.R. ASSESSEE BY: SRI M.K. PATEL, A.R. DATE OF HEARING : 27-01-2014 DATE OF PRONOUNCEMENT : 27-01-20 14 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE EX-PARTE ORDER OF LD. CIT(A)- I SURAT DATED 13-02-2013 CONFIRMING THE ADDITION OF RS. 29,39,065/-. ITA NO. 801/AHD/2013 ASSESSMENT YEAR 2009-10 I.T.A NO.801/AHD/2013 A.Y. 2009-10 PAGE N O SHABBIRAHMED YAKUB DOBA VS. ITO 2 2. AT THE TIME OF HEARING AT THE OUTSET LEARNED COU NSEL OF THE ASSESSEE SUBMITTED THAT BOTH THE ORDERS OF LOWER AUTHORITIES IN THIS CASE HAVE BEEN PASSED EX-PARTE AND ASSESSEE COULD NOT AVAIL THE OP PORTUNITIES GIVEN BY THE REVENUE TO PRESENT THE CASE BEFORE THEM DUE TO UNAV OIDABLE CIRCUMSTANCES. HE THEREFORE PRAYED THAT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE AO AND GAVE AN UNDERTAKING ON B EHALF OF THE ASSESSEE TO CO-OPERATE FULLY WITH ALL RELEVANT DETAILS/DOCUMENT S. LD. DR ON THE OTHER HAND RELIED ON THE ORDERS OF LOWER AUTHORITIES. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE ORDER OF AO AS WELL AS ORDER PASSED BY LD CIT(A) HA VE BEEN PASSED IN THIS CASE EX-PARTE. WE ARE INCLINED TO ACCEPT THE PRAYE R OF THE ASSESSEE TO GIVE ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE AO IN VIEW OF THE UNDERTAKING GIVEN BY LEARNED COUNSEL OF THE ASSESSE E THAT HE WILL CO-OPERATE FULLY WITH ALL THE RELEVANT DETAILS/DOCUMENTS. TH EREFORE THE MATTER IS RESTORED BACK TO THE FILE OF AO FOR FRESH ADJUDICAT ION. 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 27/01/2014 AK I.T.A NO.801/AHD/2013 A.Y. 2009-10 PAGE N O SHABBIRAHMED YAKUB DOBA VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,