Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 3764 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-02-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
13-02-2024
Assessment Year
2017-2018
Appeal Filed On
05-12-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 1 004/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) Par s h w a Ka us h a l Sh a h D / 50 4 , I n dr ap r as th - 05 , N r . A U D A G a r de n, Pr a h l ad na g a r , A h m ed a ba d 38 00 1 5, G uj a r a t बनाम/ Vs . T h e I n c o me T ax O f f ic er W ar d- 3( 3) ( 4 ) , A h m ed a b a d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : D D D P S 1 4 0 3 L (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri M. K. Patel, A.R. यथ क ओर से/Respondent by : Shri V. K. Mangla, Sr. DR D a t e o f H e a r i ng 14/02/2024 D a t e o f P r o n o u nc e me n t 21/02/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The app ell ant h as co me up in appeal ch all engi ng the order dat ed 24.11.202 3 passed by the National Faceless App eal Cen tre ( NFA C), Delhi, ari sing out of the order dat ed 09.12.2019 passed by th e ITO, Ward-3(3)(4), Ah med abad, under Section 143(3) o f the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for A ssessment Year 2017-18, whereby ITA No. 1004/Ahd/2023 (Parshwa Kaushal Shah vs. ITO) A.Y.– 2017-18 - 2 – and wh er eun der the add ition mad e by the Ld. A O to the tune of Rs.16,83,500 /- under Section 68 of the Act as unexplain ed cash deposit h as been con fir med. 2. We hav e heard the riv al sub mi ssions mad e by the respectiv e p arti es and we hav e al so p eru sed t he relev ant mat eri al s avail ab le on record . 3. It app ear s th at th e appell ant t wi ce prayed for adjou rnment to enabl e th e ap p ell ant to fil e th e writt en notes of sub mi ssion s after gath ering t he det ail s and docu ment s relating to the issu e inv olved in the mat ter. In spit e o f th at th e app eal h as b een decided on th e basi s of mat eri al s on record with out waiting for the writt en sub mission s to b e filed by th e app ell ant. Under these fact s and circu mst an ces o f the matter, i t i s evident that the app ell ant had not been given prop er opportunity of being heard to represen t its case b efore th e First Appellat e Authority which ought to h ave b een g iven considering th e request let ter fil ed by th e appell ant. Thus, in o rder to prevent mi scarri age of just ice, w e set aside th e issu e t o the fil e of th e Ld. CIT(A) for ad jud ication of the i ssu e afresh o n merit and to pass a reason ed ord er u p on g rantin g an opportunity of being heard to the assessee and con sid ering the evid ence on record or any oth er evid en ce which th e assessee may choose t o file at the ITA No. 1004/Ahd/2023 (Parshwa Kaushal Shah vs. ITO) A.Y.– 2017-18 - 3 – ti me of hearing of the matt er. The Ld. CIT(A) is directed to pass order s stri ct ly in accord an ce with law. 4. In the result, the app eal preferr ed by the assessee is allowed for st ati stical purposes. This Order pronounced on 21/02/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 21/02/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad
