Impro Interchem Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Cent.Circle-2(1), Ahmedabad

ITSSA 467/AHD/2010

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 8707 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C PATWARI
• Assessee Lawyers: B R POPAT
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA , ACCOUNT ANT MEMBER IMPRO INTERCHEM PVT. LTD. 29, HIRABHAI MARKET, DIWAN BALLUBHAI ROAD, KANKARIA, AHMEDABAD PAN NO. AAAC16421Q (APPELLANT) VS THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(1), AHMEDABAD (RESPONDENT) REVENUE BY: SRI D.C. PATWARI, CIT-D.R. ASSESSEE BY: SRI B.R. POPAT, A.R. DATE OF HEARING : 11-3-2013 DATE OF PRONOUNCEMENT : 15-3-2013 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE EX-PARTE ORDER OF LD. CIT(A)- III, DATED 16/02/2010. 2. AT THE TIME OF HEARING BEFORE US AT THE OUTSET L EARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT LD. CIT(A) HAS DISMISSED TH E APPEAL OF THE ASSESSEE BY PASSING AN ORDER WITHOUT AFFORDING REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE THEREFORE SUBMITTED THAT IN TH E INTEREST OF NATURAL JUSTICE IT(SS)A NO. 467AHD/2010 A.Y.:-2006-07 I.T.(SS).A NO467/AHD/2010 A.Y. 2006-07 PAGE NO IMPRO INTERCHEM PVT. LTD. VS. DCIT 2 AND FAIR PLAY THE ASSESSEE MAY KINDLY BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE LD. CIT(A) AND FOR THIS PUR POSE THE MATER MAY BE KINDLY BE RESTORED BACK TO THE LD. CIT(A) FOR FRESH ADJUDICATION. LD. D.R. DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF THE ASSE SSEE, THEREFORE, THE MATTER IS HEREBY RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE LD.CIT(A). 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K.TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 15/03/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# I.T.(SS).A NO467/AHD/2010 A.Y. 2006-07 PAGE NO IMPRO INTERCHEM PVT. LTD. VS. DCIT 3 STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF TAKING DICTATION 13-3-2013 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE N.A. 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 14-3-2013 4) DATE OF CORRECTION XXXX 5) DATE OF FURTHER CORRECTION XXXX 6) DATE OF INITIAL SIGN BY MEMBERS 14-03-2013 7) ORDER UPLOADED ON 01-04-2013 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) ORDER SENT TO BENCH CLERK 15-03-2013