Shri Gulamhaider Yusufali Varteji, Bhavnagar v. The ACIT.,Cent,-1,, Bhavnagar

ITA 2545/AHD/2009 | 2005-2006
Pronouncement Date: 08-03-2011 | Result: Allowed

Appeal Details

RSA Number 254520514 RSA 2009
Assessee PAN ABBPV0520C
Bench Ahmedabad
Appeal Number ITA 2545/AHD/2009
Duration Of Justice 1 year(s) 6 month(s)
Appellant Shri Gulamhaider Yusufali Varteji, Bhavnagar
Respondent The ACIT.,Cent,-1,, Bhavnagar
Appeal Type Income Tax Appeal
Pronouncement Date 08-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 08-03-2011
Date Of Final Hearing 08-03-2011
Next Hearing Date 08-03-2011
Assessment Year 2005-2006
Appeal Filed On 07-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHR I T.K. SHARMA J.M .) I.T.A. NO. 2545/AHD./2009 ASSESSMENT YEAR : 2005-2006 SHRI GULAMHAIDER YUSUFALI VARTEJI BHAVNAGAR -VS- ACIT CENTRAL-I BHAVNAGAR (PAN : ABBPV 0520C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. K. PATEL A.R . RESPONDENT BY : SHRI VIMALENDU VERMA D .R. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 05.12.2008 PASSED EX PARTE QUA THE ASSESSEE BY THE LEARNED COMMISSIONER OF INCOM E TAX (APPEALS)-XX AHMEDABAD FOR THE ASSESSMENT YEAR 2005-2006. 2. VARIOUS GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL ARE AS UNDER: 1 . THAT THE LEARNED CIT(A) HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN DECIDING THE APPEAL EX-PARTE AND NOT PROVIDING SUFFICIENT OPPOR TUNITY TO THE ASSESSEE. 2. THAT THE LEARNED CIT(A) HAS GRIEVOUSLY ERRED I N LAW AND ON FACTS IN CONFIRMING THE LEVY OF PENALTY OF RS.1 36 880/- U/S. 271(1)(C) OF THE ACT. 3. THAT ALTERNATIVELY AND WITHOUT PREJUDICE TO ABOVE GROUNDS THE QUANTUM OF PENALTY OUGHT TO HAVE BEEN REDUCED TO 100% INSTEAD OF 200% OF TAX SOUGHT TO BE EVADED. 2. AT THE TIME OF HEARING SHRI M.K.PATEL A.R. APP EARED ON BEHALF OF THE ASSESSEE AND CONTENDED THAT DUE TO SOME PERSONAL REASONS HE COU LD NOT ATTEND THE HEARING BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) ON 14.11.2008. THIS RESULTED IN PASSING OF IMPUGNED ORDER BY THE LEARNED COMMISSIONER OF INCOME TAX(APP EALS) EX-PARTE QUA THE ASSESSEE. HE ACCORDINGLY SUGGESTED THAT IN THE INTEREST OF JUSTI CE THE IMPUGNED ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) BE SET ASIDE AN D HE BE DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH. 2 ITA NO. 2545-AHD-2009 3. SHRI VIMALENDU VERMA D.R. APPEARING ON BEHALF OF THE REVENUE VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND CONTENDED THAT THERE IS NO USE FOR GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS). 4. HAVING HEARD BOTH THE SIDES I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT THE ASSESSEE RE QUESTED FOR ADJOURNMENT FOR 14.11.2008. HOWEVER THE COUNSEL OF THE ASSESSEE COULD NOT ATTE ND THE HEARING ON 14.11.2008 DUE TO SOME PERSONAL PROBLEMS. THE COUNSEL OF THE ASSESSEE ALSO EXPLAINED THAT ON THE NEXT DAY HE WENT BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEA LS) BUT THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) REFUSED TO GIVE ONE MORE OPPORT UNITY OF HEARING TO THE ASSESSEE. IN THIS CASE IT IS PERTINENT TO NOTE THAT THE LEARNED COMM ISSIONER OF INCOME TAX(APPEALS) PASSED THE IMPUGNED ORDER ON 05.12.2008. THEREFORE I AM OF TH E VIEW THAT THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) OUGHT TO HAVE PERMITTED THE LD. COUNSEL OF THE ASSESSEE TO REPRESENT THE CASE OF THE ASSESSEE ON NEXT DAY I.E. ON 15.11.2008 . IN THESE CIRCUMSTANCES I AM OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE IF THE IMPUGNED O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) IS SET ASIDE AND HE BE DIRECTED TO DEC IDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES . 5. IN THE RESULT FOR STATISTICAL PURPOSES THE APP EAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 .03.2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 08 /03/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED 4) CIT CONCERNED 5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR ITAT AHMEDABAD TALUKDAR/SR.P.S. 3 ITA NO. 2545-AHD-2009