Smt. Shanta Patidar, Bhopal V. The ITO-2(4), Bhopal

ITSSA 96/IND/2017

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3261 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: N D PATWA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 , , IN THE INCOME TAX APPELLATE TRIB UNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER .../ IT(SS)A. NOS. 96 & 97/IND/2017 / ASSESSMENT YEARS: 2008-09 & 2009-10 SMT. SHANTA PATIDAR BHOPAL PAN BAEPB 1407R :: / APPELLANT VS INCOME TAX OFFICER 2(4) BHOPAL :: ! / RESPONDENT '# $ % & / ASSESSEE BY SHRI ASHISH GOYAL & SHRI N.D. PATWA '( $ % & / REVENUE BY SHRI MOHD. JAVED ) * $ #+ DATE OF HEARING 24.5.2017 ,-./ $ #+ DATE OF PRONOUNCEMENT 3 0 .5.2017 / O R D E R PER SHRI C.M. GARG, JM THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAIN ST THE CONSOLIDATED ORDER OF THE LEARNED CIT(A)-I, BHOPAL, DATED 30.3.2017 IN FIRST APPEAL NO. CIT(A)-I/BPL/IT-124 & 125/16-17 FOR THE ASSESSMENT YEARS 2008-09 AND 2009-10. 2 2. WE HAVE HEARD BOTH THE SIDES. AT THE TIME OF HEA RING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT JUSTIFIED IN VIOLAT ING THE PRINCIPLES OF NATURAL JUSTICE BY NOT PROVIDING ADEQUATE OPPORT UNITY OF HEARING TO THE ASSESSEE. ON THE OTHER HAND, THE LEARNED DR SUBMITTED THAT SINCE DURING THE APPELLATE PROCEEDINGS BEFORE THE C OMMISSIONER OF INCOME TAX (APPEALS) NEITHER THE ASSESSEE NOR HER A R HAS ATTENDED OR FILED ANY WRITTEN SUBMISSIONS/EVIDENCE WITH RESP ECT TO THE GROUNDS OF APPEAL TAKEN BY THE ASSESSEE-APPELLANT, THEREFORE, THE COMMISSIONER OF INCOME TAX (APPEALS) WAS FULLY JUST IFIED IN DECIDING THE APPEAL EX-PARTE. ON BEING SPECIFICALLY ASKED BY THE BENCH, BOTH THE PARTIES HAVE NO OBJECTION IF THE MA TTER IS RESTORED TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPE ALS) FOR DECIDING THE APPEAL AFTER PROVIDING THE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. IT IS A SETTLED PROPOSITION OF LAW THA T NOBODY SHOULD BE CONDEMNED UNHEARD. WE, THEREFORE, FOLLOWING THE PRI NCIPLE OF NATURAL JUSTICE, SET ASIDE THE ORDERS OF THE AUTHOR ITIES BELOW AND RESTORE THE THESE APPEALS TO THE FILE OF THE COMMIS SIONER OF INCOME TAX (APPEALS) WITH THE DIRECTION TO DECIDE THE SAME DE NOVO WITHOUT BEING PREJUDICED WITH THE ASSESSMENT ORDER AND THE FIRST APPELLATE 3 ORDER, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 3. IN THE RESULT, THESE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER HAS BEEN PRONOUNCED IN OPEN COURT ON 30 TH MAY, 2017. SD/- SD/- &+ ( ( (O.P.MEENA) (C.M. GARG) ACCOUNTANT MEMBER J UDICIAL MEMBER MAY 30, 2017. DN/