Shri Ganeshbhai A.Purohit, Ahmedabad V. The Income tax Officer,Ward-2(1), Ahmedabad

ITA 937/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94567 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 30-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA SR DR
• Keywords: Principle of natural justice
• Section: 143(3); 133(6)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.937/AHD/2012 ( / ASSESSMENT YEAR : 2006-07) GANESHBHAI A.PUROHIT MAHARAJ STORES, NR.GHEEKANTA PO STREET GHEEKANTA ROAD, AHMEDABAD / VS. THE ITO WARD-2(1) AHMEDABAD ./ ./ PAN/GIR NO. : AHEPP 4310 P ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : -NONE- #' % $ / RESPONDENT BY : SHRI D.C. MISHRA, SR.DR &'( % ) / DATE OF HEARING 21/09/2015 *+, % ) / DATE OF PRONOUNCEMENT 21/10/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-6, AHMEDABA D [CIT(A) IN SHORT] DATED 22/02/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2006-07. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF A PPEAL:- ITA NO.937/AHD/ 2012 GANESHBHAI A.PUROHIT VS. ITO ASST.YEAR 2006-07 - 2 - (1) THE ORDER PASSED ON 22-02-2012 BY THE CIT (A)VI AHMEDABAD CONFIRMING THE ORDER OF THE I.T.O. WARD-2(L) AHMEDA BAD PASSED U/S. 143(3) R.W.S.144 OF THE IT.ACT 1-961 IS WHOLLY ILLE GAL, UNLAWFUL AND AGAINST THE PRINCIPAL OF NATURAL JUSTICE. (2) THE LEARNED CIT(A)VI AHMEDABAD HAS GRIEVO USLY ERRED IN LAW OR ON FACTS IN UPHOLDING THE ASSESSMENT ORDER PASSE D BY THE I.T.O. WARD-2(1) AHMEDABAD. FURTHER HE HAS NOT CONSIDERED PROOF AND EVIDENCES SUBMITTED BEFORE HIM. IT IS TO SUBMIT THA T THE APPELLANT HAS NOT RECEIVED ANY NOTICE U/S. 133(6) OF THE I.T.ACTL 961 AND THEREFORE THE ORDER PASSED BY THE I.T.O. WARD-2(L) AHMEDABAD IS I LLEGAL & BAD-IN LAW. (3) ALL THE DEPOSITORS -HAS SUBMITTED AN AFFID AVIT ON A STAMP PAPER BUT THE SAME WAS NOT CONSIDERED BY THE LEARNED CIT (A)VI AHMEDABAD. (4) THE LEARNED CIT(A) VI AHMEDABAD RELIED UPON THE REMINDER REPORT PASSED BY THE I.T.O. WARD - 2(1) AHMEDABAD. IT IS TO SUBMIT THAT NO ANY LEGAL NOTICES HAS BEEN ISSUED TO ALL THE DE POSITORS IN QUESTIONS REGARDING CASH DEPOSIT OF RS.12,17,400/-. 2. NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESS EE NOR ANY APPLICATION FOR SEEKING ADJOURNMENT HAS BEEN FILED DESPITE SERVICE OF NOTICE OF HEARING TO THE ASSESSEE. IT IS NOTICED T HAT THE REGISTRY HAD ISSUED A MEMO OF DEFECT ON ACCOUNT OF SHORT PAYMENT OF FEE FOR FILING THE APPEAL. THE ASSESSEE HAS NOT REMOVED THE DEFECT BY MAKING REQUISITE PAYMENT OF FEE. ACCORDINGLY, WITHOUT GOING INTO AN Y MERIT OF THE CASE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS DEFECTIV E. ITA NO.937/AHD/ 2012 GANESHBHAI A.PUROHIT VS. ITO ASST.YEAR 2006-07 - 3 - 3. IN THE RESULT, ASSESSEES APPEAL STANDS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 21 ST DAY OF OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/10 /2015 0)..& , '.&../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-6, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 9.10.2015 (DICTATION-PAD 2+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 09.10.2015 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.21.X.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.X.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER