Shri Natwarla R.Oza,, Ahmedabad v. The ACIT.,Circle-15,, Ahmedabad

ITA 1953/AHD/2008 | 2006-2007
Pronouncement Date: 08-07-2010 | Result: Allowed

Appeal Details

RSA Number 195320514 RSA 2008
Bench Ahmedabad
Appeal Number ITA 1953/AHD/2008
Duration Of Justice 2 year(s) 1 month(s) 11 day(s)
Appellant Shri Natwarla R.Oza,, Ahmedabad
Respondent The ACIT.,Circle-15,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 08-07-2010
Date Of Final Hearing 08-07-2010
Next Hearing Date 08-07-2010
Assessment Year 2006-2007
Appeal Filed On 27-05-2008
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC AHMEDABAD BEFORE SHRI D.C.AGRAWAL ACCOUNTANT MEMBER NATWARLAL ROZA C/O MANSUKHBHAI J. SHAH 302 SAMRUDDHI INCOME-TAX CIRCLE AHMEDABAD 380014. VS. ASSTT. CIT CIRCLE-15 AHMEDABAD. (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- NONE REVENUE BY:- SHRI P. R. GHOSH DR O R D E R PER D. C. AGRAWAL ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE RAISING FO LLOWING GROUND:- BOTH THE LOWER AUTHORITIES HAVE FAILED TO APPRECIA TE THE FACT THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE U/S 143(2). 2. THUS THE ONLY ISSUE INVOLVED IN THE APPEAL IS TH AT AO HAS NOT ISSUED NOTICE UNDER SECTION 143(2) BEFORE COMPLETION OF AS SESSMENT. 3. SINCE NO OTHER GROUND HAS BEEN RAISED ON MERIT I T APPEARS THAT ASSESSEE HAS NOTHING TO SAY ON MERIT OF ADDITIONS M ADE. THE RETURN OF INCOME WAS FILED ON AN INCOME OF RS.2 54 870/- AND ASSESSMENT WAS FINALLY MADE AT AN INCOME OF RS.4 22 995/-. IN APPE AL BEFORE THE LD. CIT(A) THE ASSESSEE HAD RAISED FOLLOWING GROUNDS :- ITA NO.1953/AHD/2008 ASST. YEAR :2006-07 2 1. THE LD. AO HAS ERRED IN LAW AND ON THE FACTS AND WRONGLY DISALLOWED GRATUITY EXEMPTION U/S 10(10) OF RS.1 38 125/- AND WRONGLY DISALLOWED DEDUCTION U/S 80C FOR NSC IN THE NAME OF LEGAL HEIR. 2. THE LD. AO HAS ERRED IN LAW AND ON THE FACTS AND WR ONGLY INITIATED PENALTY PROCEEDINGS U/S 271(1)(C) OF THE I.T. ACT 1961. 4. ACCORDINGLY THE LD. CIT(A) HAD PARTLY ALLOWED TH E APPEAL OF THE ASSESSEE ON MERITS. 5. IN RESPECT OF ISSUE OF SERVICE OF NOTICE U/S 143 (2) THE LD. CIT(A) HAD OBSERVED AS UNDER:- THE APPELLANT HAS ALSO RAISED ANOTHER ISSUE THAT N OTICE U/S 143(2) WAS NOT SERVED THEREFORE THE WHOLE ASSESSMENT STANDS N ULL AND VOID AND ACCORDING TO THE JUDGMENT IN THE CASE OF ITO VS. SM T. SUKHINI P. MODI 113 TTJ 63 (AHMEDABAD). THIS WAS NEVER A GROUND OF APPEAL AND IT WAS NEVER EVEN RAISED DURING THE COURSE OF ASSESSMENT P ROCEEDINGS AND NO EVIDENCE HAS BEEN SUBMITTED DURING THE COURSE OF AP PELLATE PROCEEDINGS TO SUPPORT HIS ARGUMENTS. THEREFORE THE PLEA OF TH E APPELLANT THAT NOTICE U/S 143(2) WAS NOT SERVED IS NOT ACCEPTED AND THE O RDER PASSED BY THE AO IS FULLY IN ORDER AND THE PLEA OF THE APPELLANT IS NOT ACCEPTED. 6. I HAVE HEAD THE LD. DR. AFTER CONSIDERING THE FA CTS AND CIRCUMSTANCES OF THE CASE I RESTORE THE MATTER TO T HE FILE OF LD. CIT(A). HE WILL DECIDE THE ISSUE OF ISSUANCE OF NOTICE U/S 143 (2) AND SERVICE THEREON ON THE ASSESSEE WITHIN 12 MONTHS OF THE END OF THE MONTH IN WHICH RETURN WAS FURNISHED AFTER EXAMINING THE ASSESSMENT RECOR D AND GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS N OT PROPER TO DISPOSE OF THE ARGUMENT WITHOUT REALLY GOING INTO THE DETAILS OF THE FACTS RELATING TO THE PLEA TAKEN BEFORE HIM. ACCORDINGLY APPEAL OF TH E ASSESSEE IS ALLOWED BUT FOR STATISTICAL PURPOSES. 3 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED BUT FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 8/7/2010 SD/- (D.C.AGRAWAL) ACCOUNTANT MEMBER AHMEDABAD DATED : 8/7/2010 MAHATA/- 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