Smt. Vishkhaben P.Dangasia, Surat v. The ACIT.,Cent.Circle-3,, Surat

ITA 735/AHD/2010 | 2000-2001
Pronouncement Date: 23-07-2010 | Result: Allowed

Appeal Details

RSA Number 73520514 RSA 2010
Bench Ahmedabad
Appeal Number ITA 735/AHD/2010
Duration Of Justice 4 month(s) 16 day(s)
Appellant Smt. Vishkhaben P.Dangasia, Surat
Respondent The ACIT.,Cent.Circle-3,, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 23-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 23-07-2010
Assessment Year 2000-2001
Appeal Filed On 08-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI SHRI N.S.SAINI ACCOUNTANT MEMBER DATE OF HEARING :16-7-10 DRAFTED ON: 1 6-7-10 ITA NO.735/AHD/2010 ASSESSMENT YEAR: 2000-01 SMT.VISHAKHABEN P.DANGASIA 14 CHETNA NAGAR SOC. VARACHHA ROAD SURAT. VS. ASSISTANTCOMMISSIONER OF INCOME TAX CENTRALCIR-3 AAYAKAR BHAVAN MAJURA GATE SURAT. PAN/GIR NO. :AIYPD 7699G (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI M.K. PATEL RESPONDENT BY: SHRI B.D.BAROT D.R. O R D E R PER N.S.SAINI ACCOUNTANT MEMBER :- THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST TH E SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(AP PEALS)-II AHMEDABAD DATED 08-02-2010. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL. 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT THE LD. CI.T(A) HAS ERR ED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN M AKING - 2 - ADDITIONOFRS.1 52 400/- AS UNEXPLAINED INVESTMENT I ON NSC OF RS.90 000/- AND IN FDS OFRS.62 400/-. 2. IT IS THEREFORE PRAYED THAT THE ABOVE ADDITION MAY PLEASE BE DELETED AS LEARNED MEMBERS OF THE TRIBUNA L MAY DEEM IT PROPER. 3. AT THE TIME O F HEARING THE LEARNED AUTHORISED R EPRESENTATIVE OF THE ASSESSEE SUBMITTED BEFORE THE LEARNED ASSESS ING OFFICER THE ASSESSEE WAS NOT PRESENT AND THEREFORE THE ORDER C AME TO BE PASSED UNDER SECTION 144 OF THE ACT. BEFORE THE LEA RNED COMMISSIONER OF INCOME TAX (APPEALS) ALSO THE ASSES SEE COULD NOT BE PRESENT AND THEREFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS PASSED THE ORDER WITHOUT HEARING THE ASSESSEE. HE THEREFORE PRAYED THAT ONE MORE OPPORTUNITY MAY BE ALLOWED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE LEARNED COM MISSIONER OF INCOME TAX (APPEALS) AND THEREFORE THE MATTER SHOU LD BE RESTORED BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INC OME TAX (APPEALS) FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE AND THAT HE UNDERTAKES TO BE PRESENT BEFORE THE LEARNED COMM ISSIONER OF INCOME TAX(APPEALS) AS AND WHEN CALLED UPON TO DO S O BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS). 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO THE ABOVE SUBMISSION OF THE LEARNED AU THORISED REPRESENTATIVE OF THE ASSESSEE. - 3 - 5. AFTER HEARING THE RIVAL SUBMISSIONS I FIND THAT THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS REQUE STED FOR RESTORING THE MATTER TO THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH ADJUDICATION OF THE APPEAL OF T HE ASSESSEE. HE SUBMITTED THAT HE COULD NOT REMAIN PRESENT WHEN THE APPEAL WAS FIXED FOR HEARING BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS) AND THEREFORE THE APPEAL WAS DECIDED EX-P ARTE BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). HE HA S ASSURED THE BENCH THAT NOW HE UNDERTAKES TO APPEAR BEFORE THE L EARNED COMMISSIONER OF INCOME TAX (APPEALS) AS AND WHEN CA LLED UPON TO DO SO IF ONE MORE OPPORTUNITY IS GRANTED TO THE ASS ESSEE. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTIO N TO THE SUBMISSION OF THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE. I THEREFORE SET ASIDE THE ORDER OF THE L EARNED COMMISSIONER OF INCOME TAX (APPEALS) TO RE-ADJUDICA TE THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE OPPORTUNI TY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO SUO MOTO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) WIT HIN ONE MONTH FROM THE DATE OF THIS ORDER FOR FIXING THE AP PEAL FOR HEARING. THE ASSESSEE IS FURTHER DIRECTED TO GIVE FULL CO-OP ERATION TO THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN DIS POSING OF THE APPEAL BY FILING ALL THE RELEVANT INFORMATION AND D ETAILS AS AND WHEN CALLED UPON TO DO SO. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS DIRECTED TO DISPOSE OF THE APPEAL EXPE DITIOUSLY. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. - 4 - ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 16 TH DAY OF JULY 2010. SD/- ( N.S. SAINI ) ACCOUNTANT MEMBER AHMEDABAD; ON THIS 16TH DAY OF JULY 2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS)-II AHMEDABAD. 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 16-7-10 ----------------- -- 2. DRAFT PLACED BEFORE AUTHORITY 16-7-10 ------- ------------ 3. DRAFT PROPOSED & PLACED JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED --------------- ----- -------------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S ---------------- -- ------------------ 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK ---------------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------