Krishna Securities & Detective Services, Ahmedabad V. The Income tax Officer,Ward-11(4), Ahmedabad

ITA 848/AHD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9960 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-10-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JHA SRDR
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.848/AHD/2010 ASSESSMENT YEAR:2006-07 DATE OF HEARING:6.9.10 DRAFTED: 6.9.1 0 M/S. KRISHNA SECURITY & DETECTIVE SERVICES, 226, 2 ND FLOOR, ANAND CLOTH MARKET, O/S. RAIPUR GATE, AHMEDABAD PAN NO.AAGFK4554M V/S . INCOME TAX OFFICER, WARD- 11(4), AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI S.K. JHA, SR-DR O R D E R THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF TH E ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, AHMEDABAD IN APPEAL NO. CIT(A) XI/ ITO WD.11 (4)/0234/2009-10 DATED 16-10-2 009. THE ASSESSMENT WAS FRAMED BY ITO WARD-11(4), AHMEDABAD U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) VIDE HIS ORDER DATED 31-12-2008 FOR THE ASSESSMENT YEAR 2006 -07. 2. AT THE OUTSET, IT IS NOTICED THAT CIT(A) DECIDED THE ISSUE EX PARTE. THE FACTS CLEARLY REVEALED THAT CIT(A) HAS HEARD TH E MATTER BY ISSUING NOTICE OF HEARING TWICE AND RELEVANT DETAILS ARE IN PARA-2.1 OF CIT(A), WHICH READS AS UNDER:- 2.1 FOLLOWING NOTICES OF HEARING WERE GIVEN TO THE APPELLANT:- ITA NO.848/AHD/2010 A.Y.2006-07 M/S. KRISHNA SECURITY & DETECTIVE SERVICES V. ITO WD-11(4) , ABD PAGE 2 DATE OF NOTICE DATE OF HEARING REMARKS 27-7-2009 20-8-2009 ADJOURNMENT SOUGHT UPTO 4 -9-2009 4-9-2009 ANOTHER ADJOURNMENT SOUGHT ON THE GROUNDS OF ILL HEALTH OF THE FATHER OF PARTNER. CASE ADJOURNED UPTO 24-9-2009 24-9-2009 NOBODY ATTEND ED. 25-9-2009 14-10-2009 NOBODY ATTENDED. AND FINALLY THE CIT(A) HEARD THE MATTER VIDE PARA-2.2 OF HIS APPELLATE ORDER AS UNDER:- 2.2 FROM THE ABOVE IT IS SEEN THAT THE APPELLANT H AS BEEN GIVEN FOUR OPPORTUNITIES BUT NO COMPLIANCE THEREOF WAS MA DE AS STATED ABOVE. THEREFORE THE APPEAL IS DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORDS. FROM THE ABOVE, I CAN SEE THAT THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICES BUT IN THE INTEREST OF NATURAL JUSTICE, I A M OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPLAIN HIS CASE. THE ASSESSEE IS DIRECTED TO CO-OPERATE WITH THE CIT (A) IN PROPER DISPOSAL OF THIS APPEAL AND WILL ATTEND THE HEARING AS AND WHEN NOTICES WILL BE ISSUED. ON THE OTHER HAND, LD.SR-DR HAS NOT OBJECTED TO THE PROPOSAL OF SETTING ASIDE THIS APPEAL BEFORE CIT(A) . ACCORDINGLY, THIS APPEAL SET ASIDE TO THE FILE OF CIT(A) AND THIS ISS UE OF ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/09/2010 SD/- (MAHAVIR SINGH) (JUDICIAL MEMBER) AHMEDABAD, DATED : 06/09/2010 ITA NO.848/AHD/2010 A.Y.2006-07 M/S. KRISHNA SECURITY & DETECTIVE SERVICES V. ITO WD-11(4) , ABD PAGE 3 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-XVI, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD