Shri Sureshbhai Jivabhai Patel, Himatnagar v. The Dy.CIT.,Cent.Circle-2(3),, Ahmedabad

ITA 2980/AHD/2010 | 2008-2009
Pronouncement Date: 04-10-2013 | Result: Allowed

Appeal Details

RSA Number 298020514 RSA 2010
Assessee PAN AKNPP4827F
Bench Ahmedabad
Appeal Number ITA 2980/AHD/2010
Duration Of Justice 2 year(s) 11 month(s) 2 day(s)
Appellant Shri Sureshbhai Jivabhai Patel, Himatnagar
Respondent The Dy.CIT.,Cent.Circle-2(3),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 04-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 04-10-2013
Date Of Final Hearing 23-09-2013
Next Hearing Date 23-09-2013
Assessment Year 2008-2009
Appeal Filed On 01-11-2010
Judgment Text
A IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH . .. . . .. . !' !' !' !' #$ %&'( #$ %&'( #$ %&'( #$ %&'( )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA VICE-PRESIDENT AND ANIL CHATURVEDI ACCOUNTANT MEMBER) ITA NO. & ASSTT.YEAR APPELLANT RESPONDENT 1. 2978/AHD/2010 A.Y.2008-2009 SHRI HASMUKHBHAI DHANJIBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : AKNPP 4827 F DCIT CENT.CIR.2(3) AHMEDABAD. 2. 2979/AHD/2010 A.Y.2008-2009 SHRI KAMLESHBHAI BHAGUBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : ACDPP 4293 P DCIT CENT.CIR.2(3) AHMEDABAD. 3. 2980/AHD/2010 A.Y.2008-2009 SHRI SURESHBHAI JIVABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : AGWPP 5570 C DCIT CENT.CIR.2(3) AHMEDABAD. 4. 2981/AHD/2010 A.Y.2008-2009 SHRI GIRISHBHAI NARAYANBHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : AJJPP 5189 M DCIT CENT.CIR.2(3) AHMEDABAD. 5. 2982/AHD/2010 A.Y.2008-2009 SHRI KALIDAS JIVABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : ACCPP 5913 D DCIT CENT.CIR.2(3) AHMEDABAD. 6. 2983/AHD/2010 A.Y.2008-2009 SHRI KANUBHAI BHIKHABHAI PATEL C/O. ASIAN PARIVAR BUNGLOWS DCIT CENT.CIR.2(3) AHMEDABAD. 2978/AHD/2010 & 6 OTHERS ( -2- MAHAVIRNAGAR HIMATNAGAR. PAN : AHWPP 2633 H 7. 2984/AHD/2010 A.Y.2008-2009 SHRI GIRISH KALIDAS PATEL C/O. ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR. PAN : AHWPP 2633 H DCIT CENT.CIR.2(3) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI A.L. THAKKAR + 2 3 )/ REVENUE BY : SHRI O.P. BATHEJA SR.DR 5 2 &(*/ DATE OF HEARING : 23 RD SEPTEMBER 2013 678 2 &(*/ DATE OF PRONOUNCEMENT : 04.10.2013 )9 / O R D E R PER BENCH : THIS GROUP OF SEVEN APPEALS BY DIFFERENT ASSESSEES FOR THE ASSESSMENT YEAR 2008-2009 ARE DIR ECTED AGAINST THE ORDERS OF THE CIT(A). SINCE IDENTICAL ISSUE IS INVOLVED IN ALL THESE APPEALS THESE ARE BEING DISPOSED WITH THIS C ONSOLIDATED ORDER. 2. THE COMMON GROUND NOS.1 TO 4 RAISED BY THE ASSES SEES IN ALL THESE APPEALS ARE AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN PASSING AN EX-PARTE ORDER WHICH IS ILLEGAL AND BAD IN LAW. 2978/AHD/2010 & 6 OTHERS ( -3- 2. THE LD.CIT(A) HAS ERRED IN PASSING AN EX-PARTE O RDER WITHOUT GIVING A REASONABLE OPPORTUNITY OF HEARING TO THE A PPELLANT HENCE THE SAME IS ILLEGAL AND BAD IN LAW. 3. THE LD.CIT(A) OUGHT TO HAVE CONSIDERED THE FACT THAT THE HEARING OF APPEAL HAD BEEN ADJOURNED BY HIM ON 10.9 .2010 WHICH WAS PUBLIC HOLIDAY DECLARED ON ACCOUNT OF IDD. 4. THE LD.CIT(A) HAS ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT HOLDING THAT THE RETURNED INCOME HAS BEEN ACCEPTED BY THE AO AND THE APPEALS FILED IN CASE OF ALL THE INDIVID UALS DOES NOT ARISE FROM THE ASSESSMENT ORDER. 3. THE LEARNED COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE CIT(A) HAS PASSED EXPARTE ORDER DISMISSING THE APPEALS OF THE ASSESSEE. HE SUBMITTED THAT THE HEARING OF THE APPEALS WAS ADJOURNED BY TH E CIT(A) TO 10.09.2010 WHICH WAS DECLARED TO BE HOLIDAY AND THEREFORE NO EFFECTIVE HEARING WAS ALLOWED TO THE ASSESSEE. HE SUBMITTED THAT NO NEW DATE OF HEARING WAS INTIMATED TO THE ASSESSEE IN THESE CASES. THE LEAR NED COUNSEL SUBMITTED THAT IN IDENTICAL FACTS THE ITAT AHMEDABAD TRIBUNAL IN THE CASE OF SHRI JAGDISHKUMAR RAMANLAL PATEL AND SHRI KAMLESHBHAI MA VABHAI PATEL IN ITA NO.2992/AHD/2010 AND 2993/AHD/2010 HAS VIDE THE IR ORDER DATED 6.5.2011 RESTORED THE ISSUE TO THE FILE OF THE LEAR NED CIT(A) FOR FRESH ADJUDICATION IN THE INTEREST OF NATURAL JUSTICE. 4. THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF TH E LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THE LAST DATE OF HEARING IN THESE CASES WAS 8.9.2010 BUT AGAIN ON 8.9.2010 THE ASSESSEES SOUGHT ADJOURNMENT. THE LD.CIT(A) INFORMED THE ASSESSEES THAT ADJOURNME NT WOULD NOT BE GRANTED IN THESE CASES. HOWEVER WRITTEN SUBMISSIO NS IF ANY MAYBE FILED WITHIN TWO DAYS THAT WILL BE CONSIDERED. HE SUBMIT TED THAT NO DATE AS 10.9.2010 WAS GIVEN TO THE ASSESSEE ALTHOUGH TWO D AYS TIME WAS ALLOWED ON 8.9.2010 TO FILE WRITTEN SUBMISSION IN THE CASES BEFORE THE CIT(A). IN THESE FACTS HE SUBMITTED THAT THE LEARNED CIT(A) W AS JUSTIFIED IN PASSING THE EX PARTE ORDER. 2978/AHD/2010 & 6 OTHERS ( -4- 5. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE LAST DATE OF H EARING IN THESE CASES WAS 8.9.2010 AND THE ASSESSEES REQUESTED IN THESE CASES FOR FURTHER ADJOURNMENT IN THE MATTER. HOWEVER THE LD. CIT(A) DECLINED THE REQUEST OF THE ASSESSEES AND ALLOWED THE ASSESSEES TO FILE WR ITTEN SUBMISSIONS IF ANY WITHIN TWO DAYS FROM 8.9.2010 AND THAT WOULD BE CO NSIDERED. THE ASSESSEES HAVE NOT FILED ANY WRITTEN SUBMISSIONS. THE LD.CIT(A) AFTER ONE WEEK I.E. 15.09.2010 PASSED EX PARTE ORDER DISMISSING THE APPEALS OF THE ASSESSEES. WE FIND THAT CO-ORDINATE BENCH IN IDENT ICAL FACTS IN THE CASE OF SHRI JAGDISHKUMAR RAMANALAL PATEL AND SHRI KAMLESHB HAI MAVABHAI PATEL (SUPRA) HAS TAKEN A VIEW AND HAS RESTORED THE APPEA LS BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THESE FACTS OF THE CASE AND I N VIEW OF THE DECISION OF THE CO-ORDINATE BENCH OF THE ITAT AHMEDABAD BENCH WHE REIN IN IDENTICAL FACTS EX PARTE ORDER OF THE LEARNED CIT(A) WAS RESTORED TO THE FI LE OF THE CIT(A) FOR FRESH ADJUDICATION WE RESTORE ALL THESE APPEALS BACK TO THE FILE OF THE LEARNED CIT(A) FOR DE NOVO APPELLATE ORDER AFTER GIVING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE AS SESSEES ARE DIRECTED TO CO- OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE THE L EARNED CIT(A). WE DIRECT ACCORDINGLY. 6. IN THE RESULT THE ASSESSEES APPEALS ARE ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT