Shri Bankim A.Shah, Mumbai V. The ACIT.,Circle-5, Surat

ITSSA 479/AHD/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 3063 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: SARKAR SHARMA
• Keywords: Principle of natural justice

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% %% % . .. .&'( &'( &'( &'(, , , , %) * %) * %) * %) * % ' % ' % ' % ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. K. GARODIA, ACCOUNTANT MEMBER) IT(SS)A NO.479/AHD/2010 [BLOCK PERIOD FROM 1995-96 TO 2000-2001 & UPTO 19.1 2.2011] BANKIM A. SHAH 1/17, NAVJIVAN APARTMENT 7 TH FLOOR, LAMINGTON ROAD MUMBAI 400 007. PAN : ADRPS 0978 F /VS. ACIT, CIR.5 SURAT. ( (( (,- ,- ,- ,- / APPELLANT) ( (( (./,- ./,- ./,- ./,- / RESPONDENT) 01 2 3 %/ ASSESSEE BY : SHRI SARKAR SHARMA * 2 3 %/ REVENUE BY : SHRI D.K. SINGH 5 2 16)/ DATE OF HEARING : 25 TH OCTOBER, 2012 7&8 2 16)/ DATE OF PRONOUNCEMENT : 02-11-2012 %9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE ASSESSEE FOR BLOCK PERIOD 1995-96 TO 2000-2001 IS DIRECTED A GAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, SURAT DATE D 24.02.2010. 2. THE FIRST GROUND OF APPEAL OF THE ASSESSEE IS AS UNDER: 1. THE LD.CIT(A) ERRED ON FACTS AND IN LAW IN UPHO LDING THAT EX PARTE ORDER PASSED U/S.158 BD IS JUSTIFIED AND THAT THERE IS NO VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSMENT IN THIS CASE FRAMED EX PARTE BY THE AO WAS IN VIOLATION OF THE PRINCIPLE OF NATURAL JUSTICE. HE SUBMITTED THAT THE ASSESSEE IN TIMATED ITS NEW ADDRESS ON 26.10.2002 AND THE AO STILL SENT NOTICE OF HEARI NG AT THE OLD ADDRESS, IT(SS)A NO.479/AHD/2010 -2- AND THEREFORE THE ASSESSEE COULD NOT COMPLY WITH TH E NOTICE OF HEARING ETC. ISSUED BY THE DEPARTMENT. HE SUBMITTED THAT T HE FIRST NOTICE OF HEARING WAS ISSUED ON 29.5.2007, WHICH IS MUCH AFTE R THE INTIMATION FILED BY THE ASSESSEE OF THE NEW ADDRESS TO THE AO ON 26. 10.2002. THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO AND THE CIT(A ). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ASSESSM ENT WAS FRAMED UNDER SECTION 158BD R.W.S. 144 OF THE ACT EX PARTE QUA THE ASSESSEE. THE ASSESSEE HAS FILED THE INTIMATION OF CHANGE IN ADDR ESS ON 26.10.2002 TO THE AO. THE FIRST NOTICE OF HEARING WAS ISSUED ON 29.5.2007 AT THE OLD ADDRESS OF THE ASSESSEE. THE ASSESSEE HAS PLEADED THAT DUE TO NON-RECEIPT OF ADDRESS, IT COULD NOT COMPLY WITH THE NOTICE ISS UED BY THE DEPARTMENT. IN THESE FACTS OF THE CASE, WE ARE OF THE CONSIDERE D VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE ISSUE IN T HE GROUNDS OF THE APPEAL OF THE ASSESSEE TO THE FILE OF THE AO WITH DIRECTION T O FRAME A DE NOVO ASSESSMENT IN ACCORDANCE WITH LAW AFTER ALLOWING DU E OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO CO-OPERATE IN THE MATTER FOR FINALISATION OF ITS ASSESSMENT WITH THE DEPARTMENT. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( # ## #. .. .% %% % . .. .&'( &'( &'( &'( /A.K. GARODIA) %) * /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT VK* C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A)