Smt. Hemlata Mithani, V. Income Tax Officer Ward-I,

ITA 91/JAB/2014

• Counselvise Citation: 9122914 RSA 2014
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 13-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHIR KUMAR
• Assessee Lawyers: SANJAY MISHRA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, S.M.C., JABALPUR BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO.91/JAB/2014 ASSESSMENT YEAR: 2005-06 SMT. HEMLATA MIHANI, VS. INCOME TAX OFFICER, W/O. DILIP KUMAR MIHANI, WARD-I, ITARSI. PROP. POPULAR AGENCY, NEAR BALAJI TEMPLE, ITARSI, DISTT. HOSHANGABAD (M.P.) (PAN: AFXPM 7682 J). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY MISHRA RESPONDENT BY : SHRI SUDHIR KUMAR DATE OF HEARING : 25.09.2014 DATE OF PRONOUNCEMENT : 26.09.2014 ORDER BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CH ALLENGED CORRECTNESS OF EX-PARTE ORDER DATED 07.10.2010 PASSED BY THE LD. C OMMISSIONER OF INCOME TAX (APPEALS) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 FOR THE A.Y. 2005-06. 2. THE IMPUGNED ORDER HAS BEEN PASSED EX-PARTE. LD . COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT CAUSE FROM APPEARING BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AS THE INFORMATION REGARDING 2 ITA NO.91/JAB/2014 A.Y. 2005-06 HEARING WAS NOT IN HIS KNOWLEDGE. HE, HOWEVER, UND ERTAKES TO ENSURE THAT IN THE EVENT OF MATTER BEING REMITTED TO THE FILE OF LD. C OMMISSIONER OF INCOME TAX (APPEALS), HE WILL FULLY CO-OPERATE IN EXPEDITIOUS DISPOSAL OF THE APPEAL. I, THEREFORE, REMIT THE MATTER TO THE FILE OF LD. COMM ISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION DENOVO. 3. LD. DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE TO THE PRAYER FOR RESTORATION OF THE MATTER TO THE FILE OF LD. COMMIS SIONER OF INCOME TAX (APPEALS), EVEN THOUGH HE POINTS OUT THAT ASSESSEE WAS GIVEN S EVERAL OPPORTUNITY OF BEING HEARD BEFORE THE LD. COMMISSIONER OF INCOME TAX (AP PEALS). IN VIEW OF THE ABOVE DISCUSSIONS, I CONSIDER IT A FIT CASE FOR REMITTING THE MATTER TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJU DICATION IN ACCORDANCE WITH LAW BY GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. AS THE MATTER IS REMITTED TO THE FILE OF LD. COM MISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION, I REFRAIN FROM MA KING ANY OBSERVATION ON MERIT OF THE CASE. IT IS ALSO NOT NECESSARY TO DEAL WITH OT HER GRIEVANCES OF THE ASSESSEE AS THE ADDITIONS MADE BY THE ASSESSING OFFICER ARE TO BE DECIDED ON MERIT. 3 ITA NO.91/JAB/2014 A.Y. 2005-06 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON 26 TH DAY OF SEPTEMBER, 2014. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER DATE: 26 TH SEPTEMBER, 2014 PBN/* COPY OF THE ORDER FORWARDED TO :- 1) APPELLANT 2) RESPONDENT 3) CIT (APPEALS) CONCERNED 4) CIT CONCERNED 5) D.R., ITAT, JABALPUR BENCH, JABALPUR 6) GUARD FILE. BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, JABALPUR