M/s. Premji Vashram Jewellers, Bhavnagar V. The ACIT.,Circle-2, Bhavnagar

ITA 863/AHD/2012

• Counselvise Citation: 86320514 RSA 2012
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 19-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWAL SRDR
• Keywords: Principle of natural justice

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , .. , '# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ./ I.T.A. NO.863/AHD/2012 ( & ' & ' & ' & ' / / / / ASSESSMENT YEAR : 2008-09) M/S.PREMJI VASHRAM JEWELLERS 7, VT COMPLEX OPP.DADA SAHEB JAIN TEMPLE KALANALA, BHAVNAGAR & & & & / VS. THE ACIT CIRCLE-2 BHAVNAGAR ( '# ./)* ./ PAN/GIR NO. : AAIFP 7941 F ( (+ / // / APPELLANT ) .. ( ,-(+/ RESPONDENT ) (+ . '/ APPELLANT BY : SHRI TUSHAR P.HEMANI ,-(+ / . ' / RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR.D.R. &0 / #/ // / DATE OF HEARING : 14.6.12 12' / # / DATE OF PRONOUNCEMENT : 22/6/2012 '3/ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE W HICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-XX, AHMEDABA D DATED 22.02.12 AND THE GROUNDS RAISED BY THE ASSESSEE ARE REPRODU CED BELOW:- 1. HONOURABLE CIT(A) IS NOT JUSTIFIED IN REJECTING THE ADJOURNMENT SOUGHT AND PASSING THE ORDER EX-PARTE WITHOUT PROVI DING A FINAL OPPORTUNITY TO PRESENT OUR CASE. 2. HONOURABLE CIT(A) HAS ERRED IN NOT CONSIDERING OUR PLEA TO DELETE ADDITION OF RS.21,89,631/- BEING THE DIFFERENCE AMO UNT ADMITTED DURING THE SURVEY AND NOT OFFERED TO TAX DURING THE YEAR DESPITE CLEARLY SHOWING THAT ADMISSION WAS ERRONEOUS TO THE EXTENT OF ITA NO .863/AHD/2012 M/S. PREMJI VASHRAM JEWELLERS VS. ACIT ASST.YEAR - 2008-09 - 2 - ADDITION AND THE QUANTITY AND VALUATION OF STOCK AS DISCLOSED IN BOOKS AND RETURN OF INCOME WAS BASED UPON FACTS AND EVIDENCES AND ACCORDINGLY OUGHT TO HAVE BEEN ACCEPTED. 2. FROM THE SIDE OF THE APPELLANT, LD.AR MR.TUSHAR P.HEMANI APPEARED. FROM THE SIDE OF THE REVENUE, LD.SR.DR M R.SAMIR TEKRIWAL APPEARED. THE SHORT ISSUE IS THAT THE LEARNED CIT( APPEALS) HAS PROCEEDED EX-PARTE AGAINST THE ASSESSEE AND AFTER MENTIONING MERITS O F THE CASE IN BRIEF DISMISSED THE APPEAL. THE LD.A R HAS MENTIONED THAT THE SAID EX-PARTE ORDER OF LD.CIT(A) DESERVES TO BE REVOKED BECAUSE THE LD.AR HAS FILED ADJOURNMENT APPLICATION, HOWEVER TH AT APPLICATION WAS REJECTED BY THE LEARNED CIT(APPEALS). THE LD. CIT(A) HAS HELD THAT REQUEST FOR FURTHER ADJOURNMENT COULD NOT BE GRANTE D AND APPEAL BE DECIDED ON THE BASIS OF THE MATERIAL ON RECORD. LD .AR HAS FURTHER PLEADED THAT THE ASSESSEE IS KEEN TO APPEAR BEFORE THE LD.CIT(A) IF AN OPPORTUNITY OF HEARING BE GRANTED. 4. HAVING HEARD BOTH THE SIDES, WE ARE OF THE CON SIDERED VIEW THAT THIS ASSESSEE DESERVES AN OPPORTUNITY OF HEARING BEFORE LD.CIT(A). NATURAL JUSTICE ALSO DEMANDS TO DECIDE AN ISSUE AFTER GRAN TING A REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE CONCERNED PART IES. IN A REPORTED DECISION OF GUJARAT THEMIS BIOSYN LTD. 74 ITD 339(A HD.), A VIEW WAS TAKEN THAT THE PROVISIONS OF SECTION 250(6) PRESCRI BES THAT AN APPELLATE ORDER IS TO STATE THE POINTS ARISING IN THE APPEAL, THE DECISION OF THE AUTHORITY THEREON AND THE REASONS FOR SUCH DECISION SO THAT THROUGH A SPEAKING ORDER THE ASSESSEE IS ABLE TO PRECISELY KN OW THE POINTS OF ISSUE EITHER DECIDED IN FAVOUR OR AGAINST. FOLLOWING T HE ABOVE PRECEDENCE, WE HEREBY REMIT THE MATTER BACK TO LD.CIT(A) WITH T HE DIRECTION TO ITA NO .863/AHD/2012 M/S. PREMJI VASHRAM JEWELLERS VS. ACIT ASST.YEAR - 2008-09 - 3 - DECIDE DE NOVO ON MERITS, NEEDLESS TO SAY AFTER PROVIDING AN ADEQ UATE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO DI RECT THE ASSESSEE THAT INSTEAD OF WAITING FOR ANY NOTICE OF HEARING FROM T HE SIDE OF THE REVENUE DEPARTMENT, THE AUTHORIZED REPRESENTATIVE OF THE CO MPANY SHOULD WITHIN 20 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL CO NTACT THE OFFICE OF LD.CIT(A) AND SUO MOTU ASK FOR A CONVENIENT DATE OF HEARING, SO THAT THIS APPEAL CAN BE DECIDED AT AN EARLY DATE WITHOUT WAST ING FURTHER TIME FOR THE SERVICE OF NOTICE AND OTHER LIKE NATURE PROCEDU RES. WITH THESE DIRECTIONS, THIS APPEAL MAY BE TREATED AS ALLOWED O NLY FOR STATISTICAL PURPOSES. 4. AS A RESULT, ASSESSEES APPEAL MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES. SD/- SD/- ( .. ) ( ) '# ( T.R. MEENA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL ME MBER AHMEDABAD; DATED 22/ 6 /2012 ..&, .&../ T.C. NAIR, SR. PS '3 / ,4 5'4' '3 / ,4 5'4' '3 / ,4 5'4' '3 / ,4 5'4'/ COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPELLANT 2. ,-(+ / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-XX, AHMEDABAD 5. 49: ,& , , / DR, ITAT, AHMEDABAD 6. :; <0 / GUARD FILE. '3& '3& '3& '3& / BY ORDER, -4 , //TRUE COPY// = == =/ // / ) ) ) ) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD