Preetiben Chittusing Chauhan, SILVASSA V. The ACIT.,Cent.Circle-2, Surat

ITSSA 67/AHD/2009

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7924 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-12-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 24-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA KUMAR
• Assessee Lawyers: K N BHATT
• Keywords: Principle of natural justice

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. MOHAN ALANKAMON Y, AM. IT(SS)A NO.67/AHD/2009 ASST. YEAR:2007-08 PREETIBEN CHITUSINH CHAUHAN, AVDHESH MANSION, PWD ROAD, SILVASSA-396 230 VS. ASSTT. CIT, CEN.CIR.2, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI K. N. BHATT, AR RESPONDENT BY:- SHRI RAVINDRA KUMAR, CIT, DR DATE OF HEARING :20/12/2011 DATE OF PRONOUNCEMENT : 20/12/11. O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 27/08/2009 FOR ASST. YEAR 2007-08. 2. THE FOLLOWING GROUNDS HAVE BEEN RAISED BY THE AS SESSEE IN THIS APPEAL :- (1) ON APPRECIATION OF THE FACTS AND CIRCUMSTANCES OF T HE CASE AND LAW, THE LD. CIT(A) HAS ERRED IN NOT ADMITTING THE APPEAL FILED BY THE APPELLANT SOLELY BASED ON THE REASON THAT TH E APPELLANT HAS NOT PAID THE TAX DUE ON THE RETURNED INCOME AT THE TIME OF IT(SS)A NO.67/AHD/2009 ASST. YEAR 2007-08 2 FILING OF APPEAL. THE LD. CIT(A) MAY KINDLY BE DIRE CTED TO ADMIT THE APPEAL AND ADJUDICATE THE SAME AS PER LAW. (2) ALTERNATIVELY AND WITHOUT PREJUDICE TO THE ABOVE ON APPRECIATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND LAW, THE LD. CIT(A) OUGHT TO HAVE CONSIDERED THE FACT TH AT THE APPELLANT HAS SUBSEQUENTLY PAID THE TAX DUE ON THE RETURNED INCOME DURING THE COURSE OF APPEAL PROCEEDINGS. THE LD. CIT(A) MAY KINDLY BE DIRECTED TO ADMIT THE APPEAL IN THE I NTEREST OF NATURAL JUSTICE. 3. AT THE TIME OF HEARING AT THE OUTSET THE LD. COU NSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THE A PPEAL. THEREFORE, PERMISSION FOR WITHDRAWAL OF THE APPEAL MAY KINDLY BE ACCORDED. THE LD. DR DID NOT OBJECT TO THIS SUBMISSION OF THE LD. COU NSEL. 4. THEREFORE, AFTER CONSIDERING THE RIVAL SUBMISSIO NS, WE ACCORD PERMISSION FOR WITHDRAWAL OF THE APPEAL. THE APPEAL IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN OPEN COURT ON 20/12/11. SD/- SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- IT(SS)A NO.67/AHD/2009 ASST. YEAR 2007-08 3 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 20/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 20/12/2011 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.. 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 THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..