Sri Rajiv Sabhlok, Dhanbad V. ACIT, Ranchi

ITSSA 6/RAN/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0499 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 23-05-2013
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SENIOR
• Assessee Lawyers: K N PRASAD LD
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 IT(SS)A NO. 06/RAN/13 RAJIV SABHLOK INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA (SS)A NO . 06/RAN/2013 A.Y 200 6 - 09 SHRI RAJIV SABHLOK VS. ASSTT. COMMISSIONER OF INCOME - TAX PAN: AGXPS6480P C.C - 1, RANCHI [ APPELLANT ] [ RESPONDENT ] FOR THE APPELLANT: SH. K.N.PRASAD, ADVOCATE, LD.AR FOR THE RESPONDENT /ASSESSEE : SHRI DEEPAK ROSHAN, SENIOR S.C/LD.DR DATE OF HEARING : 04 - 12 - 2014 DATE OF PRONOUNCEMENT: 04 - 12 - 2014 ORDER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE O RDER DATED 19.12.2012 PASSED BY LD CIT(A), RANCHI AND IT RELATES TO THE ASSESSMENT YEAR 2006 - 07. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE LD CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT ALLOWING OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. WE ALSO NOTICE FROM THE ORDER PASSED BY LD CIT(A) THAT THE FIRST APPELLATE AUTHORITY DID NOT MENTION ABOUT THE NAME OF THE PERSON WHO APPEARED BEFORE HIM ON BEHALF OF THE ASSESSEE. FURTHER, WE NOTICE THAT THE LD CIT(A) DID NOT REFER TO ANY OF THE NOTICES, IF ANY, ISSUED BY HIM AND THE RESULT THERE OF. IN THESE SET OF FACTS, WE FIND JUSTIFICATION IN THE SUBMISSIONS OF LD A.R, REFERRED ABOVE. 2 IT(SS)A NO. 06/RAN/13 RAJIV SABHLOK 3. THUS, WE NOTICE THAT THE LD CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT HEARING THE ASSESSEE, THU S VIOLATING THE PRINCIPLES OF NATURAL JUSTICE. HENCE, WE ARE OF THE VIEW THAT ALL THE ISSUES NEED TO BE RESTORED TO THE FILE OF LD CIT(A) SO THAT THE LD CIT(A) COULD PASS THE ORDER AFRESH AFTER HEARING THE ASSESSEE. ACCORDINGLY, WE SET ASIDE HIS ORDER ON ALL THE ISSUES AND RESTORE THEM TO HIS FILE WITH THE DIRECTION TO EXAMINE ALL THE ISSUES AFRESH AFTER PROVIDING NECESSARY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND TAKE APPROPRIATE DECISION IN ACCORDANCE WITH THE LAW. 4. IN THE RESULT, THE APPEA L FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 04 - 12 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 04 - 12 - 2014 PLACE : RANCHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : 2 THE RESPONDENT: 3..THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR 3 IT(SS)A NO. 06/RAN/13 RAJIV SABHLOK 1. DATE OF DICTATION ............. ORDER DRAFTED BY THE MEMBER IN HIS LAPTOP .............. 4 - 12 - 14 ....... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .............. ..........OTHER MEMBER ............................... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT............................. ..... 04 - 12 - 2014 ................................................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH TH E FILE GOES TO THE HEAD CLERK ......................................... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ............................................................................................... .. 9. DATE OF DESPATCH OF THE ORDER ..............................................................