Shri Paresh Ramniklal Shah, Ahmedabad V. The Income tax Officer,Ward-9(4), Ahmedabad

ITA 944/AHD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5529 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 30-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD SMC BENCH (BEFORE SHRI G.D. AGARWAL, VICE-PRESIDENT) ITA.NO.944/AHD/2010 ASSTT.YEAR : 2006-2007 SHRI PARESH RAMNIKAL SHAH 205, NIRMAN HOUSE, NR.S.P. RLY. CROSSING USMANPURA, AHMEDABAD. VS. ITO, WARD-9(4) AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KALPESH SHAH REVENUE BY : SHRI R.K.DHANESTA O R D E R THIS IS ASSESSEES APPEAL AGAINST ORDER OF THE CIT (A)-XV, AHMEDABAD DATED 29-1-2010. THE FIRST GROUND RAISED IN THIS A PPEAL READS AS UNDER: 1. THE ASSESSING OFFICER HAS ERRED IN PASSING ORDE R UNDER SECTION 143(3) WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASS ESSEE. THE AO HAS PASSED ORDER IMMEDIATELY AFTER THE SECOND HEARING. 2. I HAVE HEARD BOTH THE PARTIES AND PERUSED MATERI AL PLACED BEFORE US. FROM THE ASSESSMENT ORDER, IT IS EVIDENT THAT THE D ATES OF HEARING WERE 10-11- 2008 AND 14-11-2008. THE AO HAS MADE THE ADDITION OF RS.90,000/- FOR UNEXPLAINED ADVANCE RECEIVED FROM CLIENTS AND RS.1, 00,000/- FOR UNSECURED LOAN. THOUGH IN THE ASSESSMENT ORDER, HE HAS MENTI ONED THAT THE ASSESSEE HAS BEEN GIVEN AMPLE OPPORTUNITY TO PRODUCE THE DETAILS , HOWEVER, WHEN THE FIRST DATE OF HEARING WAS 10-11-2008 AND THE LAST DATE WA S 14-11-2008, OBVIOUSLY ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRODUCE NEC ESSARY EVIDENCE WAS NOT ALLOWED. IN VIEW OF THE ABOVE, I DEEM IT PROPER TO SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE MATTER BACK TO TH E FILE OF THE AO. I DIRECT HIM ITA.NO.944/AHD/2010 -2- TO ALLOW ADEQUATE OPPORTUNITIES OF BEING HEARD TO T HE ASSESSEE AND THEREAFTER MAKE THE ASSESSMENT DE NOVO . 3. IN THE RESULT, ASSESSEES APPEAL IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 30 TH JULY, 2010. SD/- (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 30-07-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR, ITAT, AHMEDABAD