Dr. Bhagubhai Punjabhai Patel,HUF, Himatnagar V. The Dy.CIT.,Cent.Circle-2(3), Ahmedabad

ITSSA 774/AHD/2010

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9352 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-05-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 02-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S A BOHRA
• Assessee Lawyers: A L THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI D.K. TYAGI, HONBLE JUDICIAL MEMBER AND SHRI A.K.GARODIA, HONBLE ACCOUNTANT MEMBER IT(SS)A NO.774/AHD/2010 ASSESSMENT YEAR:2007-08 DATE OF HEARING:6.5.11 DRAFTED:9.5.11 DR. BHAGUBHAI PUNJABHAI PATEL, HUF, ASIAN PARIVAR BUNGLOWS, MAHAVIRNAGAR, HIMATNAGAR PAN NO.AAFHB9786H V/S. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.775/AHD/2010 ASSESSMENT YEAR: 2007-08 SHRI DHANJIBHAI P PATEL, HUF, AT NAVA RAMPUR, TAL-IDAR, NAVA RAMPUR (S.K) PAN NO.AAFHD2317C V/S. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.776/AHD/2010 ASSESSMENT YEAR: 2007-08 RAMANBHAI NATHABHAI PATEL, HUF, AT NARSINHPURA, TAL-IDAR PAN NO.AAIHP9406R V/S. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE- 2(3), AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.774-776/AHD/2010 A.Y. 2007-08 DR. BHAGUBHAI P PATEL, DHANJIBHAI P PATEL & RAMANBHAI N P ATELHUF V. DCIT CC-2(3) ABD PAGE 2 ASSESSEE BY :- SHRI A.L. THAKKAR, AR REVENUE BY:- SHRI S.A.BOHRA, JCIT O R D E R PER D.K. TYAGI, JUDICIAL MEMBER:- THESE THREE APPEALS FILED BY DIFFERENT ASSESSEE AR E AGAINST THE CONSOLIDATED ORDER PASSED BY LD. COMMISSIONER OF IN COME-TAX (APPEALS)-III, AHMEDABAD IN APPEAL NO. CIT(A)-III/2 18,221 & 222 DCIT/ C-2(3)/09-10 FOR THE ASSESSMENT YEAR 2006-07. 2. FIRST FOUR GROUNDS ARE COMMON IN ALL THESE APPEA LS, WHICH READ AS UNDER:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN PASSING AN EX-PARTE ORDER WHICH IS ILLEGAL AND B AD IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING A REASONAB LE OPPORTUNITY OF HEARING TO THE APPELLANT HENCE THE SAME IS ILLEG AL AND BAD IN LAW. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE HEARING OF APPEAL HAD BEEN ADJOURNED BY HIM ON 10.09.2010 WHICH WAS PUBLIC HOL IDAY DECLARED ON ACCOUNT OF IDD. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT HOL DING THAT THE RETURNED INCOME HAS BEEN ACCEPTED BY THE A.O AND TH E APPEALS FILED IN CASE OF ALL THE INDIVIDUALS DOES NOT ARISE FROM THE ASSESSMENT ORDER. 3. AFTER HEARING BOTH THE PARTIES WE FIND THAT LD. CIT(APPEALS) HAS PASSED EX PARTE ORDER WITHOUT GIVING REASONABLE OPP ORTUNITY OF BEING IT(SS)A NO.774-776/AHD/2010 A.Y. 2007-08 DR. BHAGUBHAI P PATEL, DHANJIBHAI P PATEL & RAMANBHAI N P ATELHUF V. DCIT CC-2(3) ABD PAGE 3 HEARD TO ASSESSEE. THEREFORE IN THE INTEREST OF NAT URAL JUSTICE AND FAIR PLAY ALL THESE APPEALS ARE RESTORED BACK TO THE FIL E OF LD. CIT(APPEALS) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HEARD TO ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERA TE WITH THE APPELLATE PROCEEDING BEFORE LD. CIT(APPEALS). 4. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/05/2011 SD/- SD/- (A.K.GARODIA) (D.K. TYAGI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 06/05/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD