Shri Rustam Ratan Marshall, Ahmedabad V. The Dy.CIT.,(OSD)Circle-9, Ahmedabad

ITSSA 800/AHD/2010

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8445 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-05-2011
• Assessment Year: misc
• Appeal Filed On: 25-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S A BOHRA
• Assessee Lawyers: S D SHAH
• Keywords: Opportunity of being heard; Principle of natural justice

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.800/AHD/2010 BLOCK PERIOD FROM:01/04/1996 TO 25/07/2002 DATE OF HEARING:6.5.11 DRAFTED:9753.10 RUSTAM RATAN MARSHALL, 143, SUN RICE PARK, DRIVE IN ROAD, AHMEDABAD PAN NO.BCPM8378E V/S. DCIT(OSD), CIRCLE-9, AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S.D. SHAH, AR RESPONDENT BY:- SHRI S.A. BOHRA, JCIT O R D E R PER D.K. TYAGI, JUDICIAL MEMBER:- THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD IN APPEAL NO. CI T(A)-XV/DCIT, CIR- 9/49/07-08/165 FOR THE BLOCK PERIOD FROM 01-04-1996 TO 25-07-2002. 2. THIS APPEAL HAS BEEN FILED LATE, HOWEVER, AFTER HEARING BOTH THE PARTIES THIS DELAY WAS CONDONED AND APPEAL WAS ADMITTED FOR HEARING. 3. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE SUBMITTED THAT LD. CIT(APPEALS) HAS PASSED EX PARTE ORDER WITHOUT GIVI NG PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE AND THE APPEAL OF THE ASSES SEE HAS NOT BEEN DECIDED ON MERITS. HE THEREFORE PRAYED THAT THE MAT TER MAY KINDLY BE RESTORED IT(SS)A NO.800/AHD/2010 B.P. 1/4/96 TO 25/7/02 RUSTAM R MARSHALL V. DCIT(OSD) CIR-9, ABD PAGE 2 BACK TO THE FILE OF LD. CIT(APPEALS) FOR FRESH ADJU DICATION AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. LD. DR DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF LD. COUNSEL FOR ASSESSEE. THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY THE MATTER IS RESTORE D BACK TO THE FILE OF LD. CIT(APPEALS) FOR FRESH ADJUDICATION AFTER GIVING AD EQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTE D TO CO-OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE LD. CIT(APPEALS). 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL 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