Shri Manubhai Kalyanji Naik, Surat v. The Dy.CIT.,Cent.Circle-1,, Surat

ITSSA 310/AHD/2011 | 2008-2009
Pronouncement Date: 04-04-2014 | Result: Allowed

Appeal Details

RSA Number 31020516 RSA 2011
Assessee PAN AFOPN4045B
Bench Ahmedabad
Appeal Number ITSSA 310/AHD/2011
Duration Of Justice 3 year(s) 7 day(s)
Appellant Shri Manubhai Kalyanji Naik, Surat
Respondent The Dy.CIT.,Cent.Circle-1,, Surat
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 04-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 04-04-2014
Date Of Final Hearing 18-03-2014
Next Hearing Date 18-03-2014
Assessment Year 2008-2009
Appeal Filed On 28-03-2011
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) IT(SS)A NO.308 TO 310/AHD/2011 [ASSTT.YEAR : 2006-07 2007-08 AND 2008-09] MANUBHAI KALYANJI NAIK 18 SAMARPAN SOCIETY NR. CHOKSHI WADI SURAT 395 009. PAN : AFOPN 4045 B /VS. DCIT CC-1 SURAT. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : MS.UKTI PARIKH + 2 3 )/ REVENUE BY : SHRI O.P. BATHEJA SR.DR 5 2 &(*/ DATE OF HEARING : 18 TH MARCH 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 04/04/2014 )9 / O R D E R PER G.C. GUPTA VICE-PRESIDENT : THESE THREE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2006-07 2007-08 AND 2008- 09 ARE DIRECTED AGAINST THE ORDER OF THE CIT(A). THESE ARE BEING DISPOSED OF W ITH THIS CONSOLIDATED ORDER. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE EX PARTE ORDER WAS FRAMED BY THE CIT(A) AND THERE WERE SUFFICIENT REA SON WHICH PREVENTED THE ASSESSEE FROM APPEARING ON THE DATE OF HEARING BEFO RE THE CIT(A). SHE SUBMITTED THAT THE ASSESSEE WAS COOPERATIVE IN THE MATTER OF HIS ASSESSMENT BEFORE THE AO AND THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) OF THE IT(SS)A NO.308 TO 310/AHD/2011 -2- ACT. SHE SOUGHT PERMISSION OF THE BENCH FOR FILING OF ADDITIONAL EVIDENCES WHICH COULD NOT BE PRESENTED BEFORE THE CIT(A). T HE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT THE ASSESSEE WAS COOPERATIVE IN THE MATTER OF HIS ASSESSMENT AT THE ASSESSMENT STAGE BEFORE THE AO. HOWEVER AT THE TIME OF HEARING OF THE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED A LETTER REQU ESTING FOR FURTHER ADJOURNMENT IN THE MATTER BEFORE THE FIRST APPELLATE AUTHORITY AND THE SAME WAS REJECTED BY THE CIT(A). THE CIT(A) HAS PASSED THE APPELLATE OR DER IN SUMMARY MANNER AND HAS NOT DEALT WITH THE ISSUES ON MERIT IN DETAIL. IN THESE FACTS OF THE CASE WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUS TICE TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PLEAD ITS CASE BEFOR E THE CIT(A) ACCORDINGLY THE ISSUES IN THE GROUNDS OF THE APPEAL OF THE ASSESSEE FOR ALL THREE ASSESSMENT YEARS BEFORE US ARE RESTORED TO THE FILE OF THE CIT(A) WI TH DIRECTION TO PASS DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW ON MERITS A FTER ALLOWING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE CIT(A) IS FURT HER DIRECTED TO CONSIDER THE ADDITIONAL EVIDENCES SOUGHT TO BE FILED BY THE ASSE SSEE BEFORE THE TRIBUNAL AND DECIDE THE ISSUES BEFORE HIM AFTER CONSIDERING THE SAME. WE DIRECT ACCORDINGLY. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE A LLOWED 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 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT.