Jay Jalaram Quarry Works Pvt.Ltd., Baroda V. The ACIT.,Circle-1(2), Baroda

MA 14/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7656 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 01-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: J P SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) M. A. NO.14/AHD/2012 ((IN ITA NO.1547/AHD/2011 AY: 2005-06) JAY JALARAM QUARRY WORKS PVT. LTD., R. S. NO.140/A, TULSIGAM, TIMBA SAVLI ROAD, NEAR UDALPUR RLY. CROSSING, TAL. SAVLI, DIST. VADODARA, PA NO. AABCJ 2206 M VS THE A. C. I. T., CIR 1(2), AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA 390 007 (APPLICANT) (RESPONDENT) APPLICANT BY SHRI J. P. SHAH, AR RESPONDENT BY SHRI B. L. YADAV, SR. DR DATE OF HEARING: 16-03-2012 DATE OF PRONOUNCEMENT: 16-03-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE BEING AGGRIEVED BY THE ORD ER OF THE TRIBUNAL DATED 14-10-2011 IN ITA NO.1547/AHD/2011, FOR ASSES SMENT YEAR 2005-06. 2. THE ASSESSEE THROUGH ITS MISC. PETITION SUBMITTE D THAT THE NOTICE SENT BY REGD. A/D POST FOR HEARING OF THE CA SE FIXED ON 16 TH SEPTEMBER, 2011 WAS RECEIVED BY THE ASSESSEE ONLY O N 19 TH SEPTEMBER, 2011(COPY OF THE REGD. A/D CARD PLACED O N RECORD) AND HENCE HIS REPRESENTATIVE COULD NOT BE PRESENT ON TH E DATE OF HEARING HAVING BEEN GOT NO OPPORTUNITY OF BEING HEARD IN TH E MATTER. MA NO.14/AHD/2012 (IN ITA NO.1547/AHD/2011 AY: 2005-06 JAY JALARAM QUARRY WORKS PVT. LTD. VS ACIT, CIR-1 (2), BARODA 2 THEREFORE, THE ASSESSEE PRAYED THAT THE ORDER OF TH E TRIBUNAL DATED 14-10-2011 MAY KINDLY BE RECALLED. 3. ON PERUSAL OF THE RECORDS, IT IS EVIDENT THAT TH E ASSESSEE DID NOT GET PROPER OPPORTUNITY OF BEING HEARD IN THIS CASE SINCE THE ASSESSEE HAD RECEIVED THE NOTICE ONLY ON 19 TH SEPTEMBER, 2011 AS STATED IN THE MISC. PETITION. SECTION 254 OF THE IT ACT PROVI DES THAT OPPORTUNITY OF BEING HEARD IS REQUIRED TO BE GIVEN TO BOTH THE PARTIES BEFORE PASSING ANY ORDER, WHICH READS AS UNDER: 254. (1) THE APPELLATE TRIBUNAL MAY, AFTER GIVING BOTH THE PARTIES TO THE APPEAL AN OPPORTUNITY OF BE ING HEARD, PASS SUCH ORDERS THEREON AS IT THINKS FIT. WE, THEREFORE, RECALL THE ABOVE ORDER OF THE TRIBUN AL DATED 14-10-2011 AND DIRECT THE REGISTRY TO POST IT FOR H EARING IN NORMAL COURSE. THE REGISTRY IS ALSO FURTHER DIRECTED TO I SSUE NOTICE TO BOTH THE PARTIES WELL IN ADVANCE WHILE INTIMATING THE DA TE OF HEARING. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16-03-2012. SD/- SD/- (MUKUL KUMAR SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - MA NO.14/AHD/2012 (IN ITA NO.1547/AHD/2011 AY: 2005-06 JAY JALARAM QUARRY WORKS PVT. LTD. VS ACIT, CIR-1 (2), BARODA 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD