Shri Paresh Ramniklal Shah, Ahmedabad v. The Income tax Officer,Ward-9(4),, Ahmedabad

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD SMC BENCH (BEFORE SHRI G.D. AGARWAL VICE-PRESIDENT) ITA.NO.944/AHD/2010 ASSTT.YEAR : 2006-2007 SHRI PARESH RAMNIKAL SHAH 205 NIRMAN HOUSE NR.S.P. RLY. CROSSING USMANPURA AHMEDABAD. VS. ITO WARD-9(4) AHMEDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KALPESH SHAH REVENUE BY : SHRI R.K.DHANESTA O R D E R THIS IS ASSESSEES APPEAL AGAINST ORDER OF THE CIT (A)-XV AHMEDABAD DATED 29-1-2010. THE FIRST GROUND RAISED IN THIS A PPEAL READS AS UNDER: 1. THE ASSESSING OFFICER HAS ERRED IN PASSING ORDE R UNDER SECTION 143(3) WITHOUT PROVIDING SUFFICIENT OPPORTUNITY TO THE ASS ESSEE. THE AO HAS PASSED ORDER IMMEDIATELY AFTER THE SECOND HEARING. 2. I HAVE HEARD BOTH THE PARTIES AND PERUSED MATERI AL PLACED BEFORE US. FROM THE ASSESSMENT ORDER IT IS EVIDENT THAT THE D ATES OF HEARING WERE 10-11- 2008 AND 14-11-2008. THE AO HAS MADE THE ADDITION OF RS.90 000/- FOR UNEXPLAINED ADVANCE RECEIVED FROM CLIENTS AND RS.1 00 000/- FOR UNSECURED LOAN. THOUGH IN THE ASSESSMENT ORDER HE HAS MENTI ONED THAT THE ASSESSEE HAS BEEN GIVEN AMPLE OPPORTUNITY TO PRODUCE THE DETAILS HOWEVER WHEN THE FIRST DATE OF HEARING WAS 10-11-2008 AND THE LAST DATE WA S 14-11-2008 OBVIOUSLY ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PRODUCE NEC ESSARY EVIDENCE WAS NOT ALLOWED. IN VIEW OF THE ABOVE I DEEM IT PROPER TO SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE MATTER BACK TO TH E FILE OF THE AO. I DIRECT HIM ITA.NO.944/AHD/2010 -2- TO ALLOW ADEQUATE OPPORTUNITIES OF BEING HEARD TO T HE ASSESSEE AND THEREAFTER MAKE THE ASSESSMENT DE NOVO . 3. IN THE RESULT ASSESSEES APPEAL IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 30 TH JULY 2010. SD/- (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 30-07-2010 VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR ITAT AHMEDABAD