Smt. Sumitraben Naginbhai Patel, Surat V. The ACIT., Cent.Circle-1, Surat

ITSSA 146/AHD/2006

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9523 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-03-2010
• Assessment Year: misc
• Appeal Filed On: 02-06-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K R MEGHWAL
• Keywords: Principle of natural justice; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER, AND SHRI D. C. AGRAWAL, ACCOUNTANT MEMBER IT(SS)A NO.146/AHD/2006 BLOCK PERIOD: 1990-91 TO 1999-00 AND UPTO 29/06/1999 DATE OF HEARING:4.3.10 DRAFTED:5.3.10 SUMITRABEN NAGINBHAI PATEL, RAJIV NAGAR, AT & P>O. GOBHAN, DISDT. SURAT PAN NO.AIMPP1222F V/S . ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, AAYKAR BHAVAN, MAJURA GATE, SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI BANDISH SOPARKAR, AR RESPONDENT BY:- SHRI K.R. MEGHWAL, CIT-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-II, AHMEDABAD IN APPEAL NO. CI T(A)-II/CC.1/161 /2005-06 DATED 22-03-2006. THE BLOCK ASSESSMENT WA S FRAMED BY THE ACIT, CENTRAL CIRCLE-1, SURAT U/S.158BD R.W.S. 158BC(C) O F THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 27-06-2003 FOR THE BLOCK PERIOD 01-04-1989 TO 29-06-1999. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) CONFIRMING THE ORDER OF ACIT, CENTRAL CIRCLE-1, SUR AT LEVYING THE PENALTY U/S.158BFA(2) OF THE ACT AMOUNTING TO RS.2.70 LAKHS . IT(SS)A NO.146/AHD/2006 B.P 90-91 TO 99-00 UPTO 29/6/99 SUMITRABEN N PATEL V. ACIT CC-1, SURAT PAGE 2 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE STATE D THAT THE CIT(A) HAS PASSED THE ORDER WITHOUT SERVICING THE NOTICE OF HEARING A ND WITHOUT PROVIDING OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. FOR THIS, THE ASSE SSEE HAS RAISED THE SPECIFIC GROUND NO.2 , WHICH READS AS UNDER:- 2. THE CIT (APPEALS)-II, AHMEDABADS ORDER IS VIOL ATIVE OF THE PRINCIPLES OF NATURAL JUSTICE SINCE HE HAD NOT SERVED THE NOTICE OF HEARING TO THE APPELLANT BEFORE DISMISSING THE APPEAL AND THEREFORE THE EX-P ARTE ORDER PASSED BY HIM WITHOUT DEALING WITH THE FACTS AND CIRCUMSTANCES ON MERITS, IS BAD IN LAW AND HENCE, THE PENALTY DESERVES TO BE DELETED. 4. ON QUERY FROM THE BENCH, LD. CIT-DR FAIRLY STATE D THAT ONE MORE OPPORTUNITY CAN BE GIVEN TO THE ASSESSEE AND ACCORDINGLY, HE UR GED THE BENCH TO SET ASIDE THIS ISSUE TO THE FILE OF CIT(A). WE HAVE HEARD THE RIV AL CONTENTIONS AND GONE THROUGH THE FACTS OF THE CASE AND SEEN THAT THE ASSESSEE WAS NO T HEARD BEFORE PASSING OF THIS APPELLATE ORDER AND EVEN THERE IS NO PROPER SERVICE OF NOTICE. ACCORDINGLY, WE SET ASIDE THIS APPEAL TO THE FILE OF CIT(A) WITH A DIRE CTION TO ASSESSEE THAT SHE WILL CO- OPERATE IN THE APPELLATE PROCEEDINGS AS AND WHEN NO TICE WILL BE ISSUED. THIS ISSUE OF THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 05/03/2010 SD/- SD/- (D.C.AGRAWAL) (MAHAV IR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 05/03/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- II, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD