Dr. Bhagubhai Punjabhai Patel,HUF, Himatnagar v. The Dy.CIT.,Cent.Circle-2(3),, Ahmedabad

ITSSA 774/AHD/2010 | 2007-2008
Pronouncement Date: 06-05-2010 | Result: Allowed

Appeal Details

RSA Number 77420516 RSA 2010
Assessee PAN AAFHB9786H
Bench Ahmedabad
Appeal Number ITSSA 774/AHD/2010
Appellant Dr. Bhagubhai Punjabhai Patel,HUF, Himatnagar
Respondent The Dy.CIT.,Cent.Circle-2(3),, Ahmedabad
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 06-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 06-05-2010
Date Of Final Hearing 06-05-2011
Next Hearing Date 06-05-2011
Assessment Year 2007-2008
Appeal Filed On 02-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI D.K. TYAGI HONBLE JUDICIAL MEMBER AND SHRI A.K.GARODIA HONBLE ACCOUNTANT MEMBER IT(SS)A NO.774/AHD/2010 ASSESSMENT YEAR:2007-08 DATE OF HEARING:6.5.11 DRAFTED:9.5.11 DR. BHAGUBHAI PUNJABHAI PATEL HUF ASIAN PARIVAR BUNGLOWS MAHAVIRNAGAR HIMATNAGAR PAN NO.AAFHB9786H V/S. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(3) AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.775/AHD/2010 ASSESSMENT YEAR: 2007-08 SHRI DHANJIBHAI P PATEL HUF AT NAVA RAMPUR TAL-IDAR NAVA RAMPUR (S.K) PAN NO.AAFHD2317C V/S. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(3) AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.776/AHD/2010 ASSESSMENT YEAR: 2007-08 RAMANBHAI NATHABHAI PATEL HUF AT NARSINHPURA TAL-IDAR PAN NO.AAIHP9406R V/S. DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE- 2(3) AHMEDABAD (APPELLANT) .. (RESPONDENT) IT(SS)A NO.774-776/AHD/2010 A.Y. 2007-08 DR. BHAGUBHAI P PATEL DHANJIBHAI P PATEL & RAMANBHAI N P ATELHUF V. DCIT CC-2(3) ABD PAGE 2 ASSESSEE BY :- SHRI A.L. THAKKAR AR REVENUE BY:- SHRI S.A.BOHRA JCIT O R D E R PER D.K. TYAGI JUDICIAL MEMBER:- THESE THREE APPEALS FILED BY DIFFERENT ASSESSEE AR E AGAINST THE CONSOLIDATED ORDER PASSED BY LD. COMMISSIONER OF IN COME-TAX (APPEALS)-III AHMEDABAD IN APPEAL NO. CIT(A)-III/2 18 221 & 222 DCIT/ C-2(3)/09-10 FOR THE ASSESSMENT YEAR 2006-07. 2. FIRST FOUR GROUNDS ARE COMMON IN ALL THESE APPEA LS WHICH READ AS UNDER:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN PASSING AN EX-PARTE ORDER WHICH IS ILLEGAL AND B AD IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN PASSING AN EX-PARTE ORDER WITHOUT GIVING A REASONAB LE OPPORTUNITY OF HEARING TO THE APPELLANT HENCE THE SAME IS ILLEG AL AND BAD IN LAW. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE HEARING OF APPEAL HAD BEEN ADJOURNED BY HIM ON 10.09.2010 WHICH WAS PUBLIC HOL IDAY DECLARED ON ACCOUNT OF IDD. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DISMISSING THE APPEAL FILED BY THE APPELLANT HOL DING THAT THE RETURNED INCOME HAS BEEN ACCEPTED BY THE A.O AND TH E APPEALS FILED IN CASE OF ALL THE INDIVIDUALS DOES NOT ARISE FROM THE ASSESSMENT ORDER. 3. AFTER HEARING BOTH THE PARTIES WE FIND THAT LD. CIT(APPEALS) HAS PASSED EX PARTE ORDER WITHOUT GIVING REASONABLE OPP ORTUNITY OF BEING IT(SS)A NO.774-776/AHD/2010 A.Y. 2007-08 DR. BHAGUBHAI P PATEL DHANJIBHAI P PATEL & RAMANBHAI N P ATELHUF V. DCIT CC-2(3) ABD PAGE 3 HEARD TO ASSESSEE. THEREFORE IN THE INTEREST OF NAT URAL JUSTICE AND FAIR PLAY ALL THESE APPEALS ARE RESTORED BACK TO THE FIL E OF LD. CIT(APPEALS) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORT UNITY OF BEING HEARD TO ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERA TE WITH THE APPELLATE PROCEEDING BEFORE LD. CIT(APPEALS). 4. IN THE RESULT ASSESSEES APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/05/2011 SD/- SD/- (A.K.GARODIA) (D.K. TYAGI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD DATED : 06/05/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD